The subsidiary books of account are:

(i) Sales journal.

(ii) Purchases journal.

(iii) Return inward journals.

(iv) Return outward journals.

(v) The petty cash book.

(vi) The cash book.

(vii) Journal proper.

Copyright warnings! Do not copy.

 

Earn Your Degree In 3 Years Without Writing UTME. Click Here To Learn More.