Accounting subject is slightly more complex for students, requiring them to be an ace in both math and precise on concepts as well. In recent years, accounting has spawned in flourishing business throughout.
But without gaining finesse in this particular subject one cannot apprehend the significance of accounting in real time world. For this, starting from the grassroots is necessary that is from students.
Â Students find it difficult to cope with the surplus of assignments or homework because they fall short on understanding the concept. A lot of times, inaccuracy in calculations and incapability in learning of facts play confusion on studentâ€™s part. Summary of rules of posting from subsidiary book homework answers is an explanation to the problems of the students on that particular topic of the subject.
Categories of Subsidiary Books:
Summary of rules of posting from subsidiary book homework answers-a quick fix to studentâ€™s problems:
It is a prime book of entry of all kind of transactions of a firm in its original form as it takes into account of daily transactions in a sequential manner. It saves lots of time of students in writing down of all the records in a classified way rather than clerkly manner.
It is an aid in minimizing all kinds of frauds and calculation errors and follows a systematic routine of updating of a book. As transactions are grouped together in a book, a further note to a particular item among them is facilitated.
Different kinds of summary of rules of posting from subsidiary book homework answers can be availed by the students:
Â Â Â Â Purchase Book:
All the goods which are purchased on credit their transaction are recorded in purchase book.
Transactions that are not documented in the Purchase book are mentioned as follows:
The basis on which everyday transactions are recorded in the subsidiary book is invoice and bills.
Sales Book: All credit sales are recorded in the sale book. Anything sold by the firm on credit other than goods are not entered in the sales book but in the journal. Sales Book is also known as Sales Day Book.
Transactions that are not documented in the Sales book are mentioned as follows:
It records those transactions for which no separate book is maintained. The following transactions are well recorded in journal proper:
Sales return book:The goods returned by the customer are recorded in this book in a business.
Purchase return book:It records all kind of goods returned to the supplier in a business. There can be many reasons which can lead to return of goods to the suppliers. Such as:
Bills payable book: This book records all original bills accepted by any business.
Accounts Receivable Book: This book records all accepted bills of a business that are received.In some cases in exchange of goods business does not get cash. It receives a written document which consists of amount to be paid by the other party to the business with the signature of payer.
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