Subsidiary Books and Purposes

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Sales Day Book
Records credit sales in the sales invoice
1 of 6
Purchase Day Book
Records credit purchases in the purchase invoice
2 of 6
Sales Returns Day Book
Records credit sales returns in the sales credit note
3 of 6
Purchase Returns Day Book
Records credit purchases returns in purchase credit note
4 of 6
Cash Book
Records all receipts and payments in b.s, counterfoil & receipt
5 of 6
Journal
Records bad debts, sale and purchase of assets, correct errors
6 of 6

Other cards in this set

Card 2

Front

Records credit purchases in the purchase invoice

Back

Purchase Day Book

Card 3

Front

Records credit sales returns in the sales credit note

Back

Preview of the back of card 3

Card 4

Front

Records credit purchases returns in purchase credit note

Back

Preview of the back of card 4

Card 5

Front

Records all receipts and payments in b.s, counterfoil & receipt

Back

Preview of the back of card 5
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