A set of books of original entries in which different classes of transactions are recorded systematically in a chronological order and when they arise is known as subsidiary books. This note has information about subsidiary books, its advantages, importance and limitations.
Special books are maintained on the basis of characteristics of financial transactions of a business enterprise. The special books that falls under subsidiary books are purchase book, sales book, purchase return book, sales return book, cash book, journal proper, invoice and discount. This note has information about the types of subsidiary books.