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Financial Accounting by R. Lalitha, V. Rajasekaran

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Chapter 4c

Accounting Process – Subsidiary Books

LEARNING OBJECTIVES

After studying this chapter, you would be able to understand

  1. Meaning of Subsidiary Books

  2. Kinds of Subsidiary Books and Their Purpose

  3. Advantages of Subsidiary Books (or) Special Journals

  4. Differences Between Subsidiary Books and Ledger

  5. Meaning and Type of Cash Book

  6. Meaning, Format and Recording of Transaction in Single Column Cash Book

  7. Meaning and Format of Double Column Cash Book (Cash Book with Discount and Cash Column) and Preparation of a Two Column Cash Book from the Given Transactions

  8. Method of Entering Bank Transactions in Two Column (Bank and Discount Column), i.e. Bank Column Instead of Cash Column

  9. Meaning of Triple Column Cash Book (Cash, Bank and Discount Column) ...

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