What are special purpose subsidiary books?

Special purpose subsidiary books are those books in which the transactions of similar nature are recorded.For a large business organization it is not possible to journalize each transaction,thus,journal is sub divided into subsidiary books in which transactions of similar nature are recorded. These books are also called books of original entry as ledger accounts are prepared from the transactions recorded in these books and for these transactions journal entry is not passed. Examples are Cash book,purchase book,sales book etc.All the transactions of purchases,sales,cash are recorded in their respective books.

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