Subsidiary Books

Dr. Prabin Kumar

Padhy
 Subsidiary Books
Subsidiary Books are the subdivisions of journal ,in which
specific transactions of similar nature are recorded

Purch Non Cash

ase Transaction Sales Book
Cash
Books
Transactio Bills
ns Purcha Receivable
se Book Sales
Bills
Cash Book Return Return Book
Payable
Book
Book
Journal
Proper
Utility of Subsidiary Books
1.Division of work.
2.Detailed Information
3.Quick Information
4.Analysis of all transactions
5.Proper control of various activities
Types of Subsidiary Books
(i)Cash Book,(ii)Purchase Book,(iii)Purchase Return Book,
(iv)Sales Book,(v)Sales Return Book
(vi)Bills Receivable Book,(vii)Bills Payable Book,
(viii)Journal Proper
 Purchase Book
Purchase Book is a book of original entry in which only credit purchases of goods are recorded. Cash
Purchases of goods are recorded in Cash Book. Credit purchases of other assets are also not recorded in the
purchase book,they are recorded in the journal proper.
Numerical:1(Purchase Book)Enter the following transactions in the Purchase Book of M/S Khanna
Garments
2021
Sept 5 Purchased from Gupta Bros as per Invoice No.171
120 White shirts@ Rs.95 each
60 School ties @Rs.40 each
Sept 19 Purchased a computer for office use from M/s Hari Tech for Rs.30,000 as per invoice no.207.
Sept.20 Purchased from Jain Bros as per Invoice No.180
70 pairs [email protected] each.
90 skirts @Rs.130 each
Less:Trade Discount @10%
Sept 22
Purchases from Verma & Co as per Invoice No.261
65 T shirts @Rs.115 each
80 [email protected] each
Less:Trade discount 20%
 Books of M/s Khanna Garments
PURCHASE BOOK
Date Invoice No. Name of the supplier L Details Total
2021 F Amount
Sept 5 171 Gupta Bros.
120 White shirts @ Rs.95 each 11,400
60 School [email protected] each 2,400
---------------- 13,800
-
Sept 20 180 Jain Bros
70 Pairs Socks @Rs.18 1,260
90 Skirts @ Rs.130 11,700
12,960
Less;Trade discount 10% 1,296 11,664
Sept 22 261 Verma & Co
65 T [email protected] 7,475
80 Trousers @Rs.180 14,400
21,875
Less:Trade discount 20% 4,375 17,500
Sept 30 Purchase a/c Dr 42,964
 Sales Book
Sales Book is a original entry in which
only credit sales of goods are
recorded .Cash sales of goods are
recorded in Cash Book. Credit Sales of
other assets are also not recorded in the
Sales Book. They are recorded in the
Journal Proper
 Sales Book
Numerical:
As per the rough book ,following transactions of M/s Jain Fashion wears are given.
You are required to make out the sales book of 2021
2021
Feb 1 Sold to M/S Om & Sons on credit as per Invoice No.182
72 Kurtas @Rs.175 each
45 Trousers @ Rs.225 each
Less: Trade discount @5%
Feb 5 Sold to Deepti & Co as per Invoice No.282
50 Long shirts @Rs.185 each
65 Jeans @Rs.235 each
Feb 18 Sold to M/s Gupta & Sons for cash as per Invoice No.173
20 Ladies suits @ @Rs.115 each
30 T shirts @ Rs.405 each
Less: Trade discount@5%
Feb 20 Sold 5 Chairs @Rs.50 each to M/s Kapil & Co as per Invoice No.381
 Books of M/s Khanna Garments
SALES BOOK
Date Invoice No. Particulars L Details(Rs) Total
2021 F Amount(Rs)
2021
Feb 1 182 M/S Om & Sons
72 [email protected] each 12,600
45 Trousers @Rs.225 each 10,125
22,725
Less:Trade Discount @5% 1,136 21,589
Feb 5 282 M/S Deepti & Co
50 Long shirts @ Rs.185 each 9,250
65 Jeans @ Rs.235 each 15,275 24,525
Sales A/C Cr 46,114
 Purchase Return Book
Purchase Return Book is a book of original entry in which
transactions related to the return of purchases of goods are
recorded. There may be several reasons for returning the
goods to the supplier,some of them are as under:
(a)On finding some defects in the goods
(b)When goods are not sent as per the samples
©If quantity of goods supplied is more than the requirements
(d)When there is a breach of agreement between the seller
and the purchaser.
 Purchase Return Book
Numerical:
Enter the following transactions in the Purchase Return Bool of
Sh.Subash Chandra,a saree dealer.
2021
July 10 Singhal Mills accepted the return of goods (which were
purchased for cash ),10 silk sarees @ Rs.Rs.100
July 15 Returned to Aggarwal Mills-
100 silk sarees @ Rs.110
Less:Trade discount @ 10%
July 18 Returned one ;typewriter(being defective) @ Rs.3,500 to
Garg & Co
July 25 Returned to Grover & Sons
50 Kota Sarees @Rs.60
Less: Trade Discount @10%
 Books of M/s Subash Chandra
PURCHASE RETURN BOOK
Date Invoice No. Particulars L Details(Rs) Total
2021 F Amount(Rs)
2021
July 15 Aggarwal Mills
100 Silk Sarees @Rs.110 11,000
Less:Trade discount @10% 1,100 9,900
July 25 Grover & Sons
50 Kota Sarees @ Rs.60 3,000
Less:Trade Discount @10% 300 2,700

July 31 Purchase Return a/c Cr 12,600

 Sales Return Book
Sales Return Book is a book of original entry in which transactions
related to the return of Sales of goods are recorded .The Sales
Return Book does not record return of goods sold on cash basis.
There may be several reasons for returning the goods by the
customers .Some of them are as under:
(a)On finding some defect of the goods
(b)Where there is a delay in supply of goods to the customer
(c)When goods sent are not as per the samples or specifications
(d)If there is an over supply of goods
(e)When there is a breach of agreement between the seller and the
purchaser.
Numerical(Sales Return Book)
Prepare Sales Return Book of Ram Lal Electricals from the
following transactions:
2021
October 1 Goods returned by Sharma & Sons
10Table Fans @Rs.100
Less:Trade Discount@10%
October 15 Kapil Brothers returned
20 Table [email protected]
Less:Trade Discount @10%
October 18 Saxena Ltd returned a typewriter worth Rs.10,000
 Books of M/s Ram Lal Electricals
SALES RETURN BOOK
Date Invoice No. Particulars L Details(Rs) Total
2021 F Amount(Rs)
2021
October 1 Sharma & Sons
10 Table Fans @Rs.100 1,000
Less:Trade discount @10% 100 900
October 15 Kapil Brothers
20 Table Fans @ Rs.110 2,200
Less:Trade Discount @10% 220 1,980
October 31 Sales Return a/c Dr 2,880