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    Subsidiary Book

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    HARIKIRAN PR
    The document provides details of transactions recorded in a cash book for Mr. Shriram for the month of February 2011. It lists cash receipts such as additional capital introduced, amounts received from customers, rent received, and cash sales. It also lists cash payments such as purchases, expenses paid to suppliers, insurance premium paid, and the closing balance deposited in the bank. Subsidiary books are books of prime entry that record transactions of a particular category to save time and energy. Examples include a cash book for cash transactions, purchase book for credit purchases, sales book for credit sales, and return books for returns of purchases and sales.

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    Subsidiary Book

    Uploaded by

    HARIKIRAN PR
    16 views3 pages
    The document provides details of transactions recorded in a cash book for Mr. Shriram for the month of February 2011. It lists cash receipts such as additional capital introduced, amounts received from customers, rent received, and cash sales. It also lists cash payments such as purchases, expenses paid to suppliers, insurance premium paid, and the closing balance deposited in the bank. Subsidiary books are books of prime entry that record transactions of a particular category to save time and energy. Examples include a cash book for cash transactions, purchase book for credit purchases, sales book for credit sales, and return books for returns of purchases and sales.

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    The document provides details of transactions recorded in a cash book for Mr. Shriram for the month of February 2011. It lists cash receipts such as additional capital introduced, amounts received from customers, rent received, and cash sales. It also lists cash payments such as purchases, expenses paid to suppliers, insurance premium paid, and the closing balance deposited in the bank. Subsidiary books are books of prime entry that record transactions of a particular category to save time and energy. Examples include a cash book for cash transactions, purchase book for credit purchases, sales book for credit sales, and return books for returns of purchases and sales.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    16 views3 pages

    Subsidiary Book

    Uploaded by

    HARIKIRAN PR
    The document provides details of transactions recorded in a cash book for Mr. Shriram for the month of February 2011. It lists cash receipts such as additional capital introduced, amounts received from customers, rent received, and cash sales. It also lists cash payments such as purchases, expenses paid to suppliers, insurance premium paid, and the closing balance deposited in the bank. Subsidiary books are books of prime entry that record transactions of a particular category to save time and energy. Examples include a cash book for cash transactions, purchase book for credit purchases, sales book for credit sales, and return books for returns of purchases and sales.

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    ASSIGNMENT

    Unit IV: Subsidiary Book

    1. Prepare a simple cash book of Mr. Shriram from the following details:
    2011
    Feb.
    1. Balance of cash Rs 65,500.
    2. Brought additional capital Rs 12,000.
    4. Received from Nilesh on account Rs 3,800.
    Purchased goods from United Ltd. Rs 16,000 and paid half the amount
    7.
    immediately.
    9. Received commission from Aarti Traders Rs 2,650.
    10. Paid to Prithviraj Traders on account Rs 17,800.
    13. Purchased stationery for office use Rs 2,460.
    17. Received rent Rs 4,900.
    20. Paid Rs 1,750 for insurance premium.
    22. Sold goods for cash Rs 13,800.
    25. Purchased 10% debentures Rs 20,000.
    27. Paid telephone bill Rs 3,000 and electricity bill Rs 2,340.
    28. Deposited into bank all cash in excess of Rs 11,000
    Dr.
    Cr.
    Date Reciepts R. LF Amount Date Payments v. LF Amount
    No No No No
    . . . .
    2019 2019
    Feb-01 Feb-
    To balance b/d 65500 07 By Purchase A/c 8000
    (Cash purchase)
    Feb-02 To capital A/c 12000 Feb- By prithviraj Traders A/c 17800
    10
    (Additional cash (Cash paid)
    introduced)

    Feb-04 To Nilesh A/c 3800 Feb- By stationary A/c 2460


    13
    (Cash received) (Stationary purchased)

    Feb-09 To Commision A/c 2650 Feb- By insurance premium 1750


    20 A/c
    (Commission (Insurance paid)
    received)

    Feb-17 To Rent A/c 4900 Feb- By investment A/c 20000


    25
    (Rent received)
    Feb- By telephone charge 3000
    27 A/c
    Feb-22 To Sale A/c 13800
    (Cash sales) Feb- By electricity Charge A/c 2340
    27

    Feb- By Bank A/c 36300


    28

    Feb- By Balance c/d 11000


    28

    102650 102650
    2. What is Subsidiary Book? Explain types of Subsidiary book?

    Subsidiary book may be defined as a book of prime entry in which transactions of a particular category
    are recorded. In other words, in order to save time and energy, the transactions which are of similar
    character are recorded in separate books, these are called subsidiary books or subdivision of journal. A
    number of subsidiary books are opened to record all business transactions

     Cash Book:

     Purchase Book:

     Sales Book:

     Purchase Return Book:

     Sales Return Book

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