{"id":4073,"date":"2018-04-03T23:52:51","date_gmt":"2018-04-03T23:52:51","guid":{"rendered":"https:\/\/www.helpingstudents.com.ng\/?p=4073"},"modified":"2019-12-16T21:25:18","modified_gmt":"2019-12-16T21:25:18","slug":"subsidiary-books","status":"publish","type":"post","link":"https:\/\/hstutorial.com\/de\/subsidiary-books\/","title":{"rendered":"Nebenb\u00fccher der Buchhaltung; Arten und Zusammenfassung"},"content":{"rendered":"<h2>What are Subsidiary Books?<\/h2>\n<p>Subsidiary books are books of prime entry used to record source documents arising from business transactions before posting to the ledger.<\/p>\n<blockquote><p>Subscribe to our YouTube channel so as not to miss a tutorial video.<\/p>\n<p><script src=\"https:\/\/apis.google.com\/js\/platform.js\"><\/script><\/p>\n<div class=\"g-ytsubscribe\" data-channelid=\"UCsHPKTWR8pDErG0onuksKSA\" data-layout=\"full\" data-count=\"default\"><span style=\"font-size: 16px;\">\u00a0<\/span> <span style=\"background-color: #ffffff; font-size: 16px;\">\u00a0<\/span><\/div>\n<\/blockquote>\n<h3>Types of Subsidiary Books<\/h3>\n<ul>\n<li><strong>Cash Book:<\/strong> This is the subsidiary book for recording receipts and payment of money. <a href=\"https:\/\/hstutorial.com\/de\/cash-book\/\">The cash book<\/a> is also a ledger for keeping the account of receipts and payment of cash, transactions. It is the only subsidiary book that is also a ledger; performing a double function.<\/li>\n<li><strong>The Sales Daybook or Sales Journal:<\/strong> This is the subsidiary book for listing all invoices from credit sales of goods.<\/li>\n<li><strong>The Return Inward Book or Sales Return:<\/strong> This is used to list all credit notes for goods returned by customers and all allowance given to them for damaged goods.<\/li>\n<li><strong>The Purchase Daybook or Purchase Journal:<\/strong> The subsidiary book is used to list all invoices from the credit purchase of goods.<\/li>\n<li><strong>The Return Outward Book or Purchase Return:<\/strong> This is the subsidiary book for listing all debit note issued to the supplier for goods returned or allowances for the damaged goods.<\/li>\n<li><strong>The Journal Proper:<\/strong> This is the subsidiary book for recording all other transactions not involving sales and purchase of goods.<\/li>\n<\/ul>\n<blockquote><p><strong>The journal proper used for the following;<\/strong><\/p>\n<p>The purchase and sales of fixed assets on credit, the correction of errors in accounts, opening entry and closing entry, other transfer adjustments in accounts, and the purchase of a new business.<\/p><\/blockquote>\n<ul>\n<li>\n<h3>The Sales Daybook or Sales Journal<\/h3>\n<\/li>\n<\/ul>\n<p>The sales journal is used for listing all the invoices issued to the customers for the credit sales of goods for them. The book is merely a list in date order of each sales invoice showing the date, the name of the customer or the firm to whom the goods have been sold, the number of invoices for the reference purpose and the net amount of the invoice.<\/p>\n<p>The personal account for the customer will be debited, each with his amount of debt in the sales ledger.<\/p>\n<blockquote><p>At the end of the period, the total amount of the sales journal will be transferred to the credit side of the sales account in the general ledger to complete the double entry.<\/p><\/blockquote>\n<ul>\n<li>\n<h3>The Return Inward Daybook or Sales Return<\/h3>\n<\/li>\n<\/ul>\n<p>Return and Allowance Inwards Daybook or Journal is used to list the credit notes issued to customers for the goods returned to the seller. Sometimes the seller may allow the customer some amount to repair damaged goods. He issues the customer credit notes for the allowances granted them and records the credit in Return Inward Journal.<\/p>\n<p>The customer listed in the journal whose account would be found in the sales ledger will be credited with the number of goods returned or return of the allowance given.<\/p>\n<blockquote><p>At the end of the period, the total of the journal will be transferred to the debit side of the return inward account in General Ledger to complete the double-entry principle of book-keeping.<\/p><\/blockquote>\n<ul>\n<li>\n<h3>Purchases Journal or Purchases Returns<\/h3>\n<\/li>\n<\/ul>\n<p>The purchases day book (also Purchases Journal) is the subsidiary book for recording copy invoices from credit purchases of goods meant for sales.<\/p>\n<p>The copy invoices received from the supplier are listed in the Purchases Journal to show the date of purchases, particulars, folio and amount.<\/p>\n<p>The persons or businesses listed in the purchases journal are known as creditors. The personal account of these creditors will be found in the purchase ledger, also called creditors ledger. The creditors will have their personal account in the purchase ledger credited with the invoice amount owed to them.<\/p>\n<blockquote><p>At the end of the period, the total of the purchases day book will be posted to the debit side of the purchase account in the general ledger to complete the double-entry principle of bookkeeping.<\/p><\/blockquote>\n<p>See also: <span class=\"waslinkname\">YouTube Video on How to Extract a Trial Balance from a Ledger Account<\/span><\/p>\n<ul>\n<li>\n<h3>The Return\u00a0 and Allowance Outward Daybook or Purchase Return Journal<\/h3>\n<\/li>\n<\/ul>\n<p>This is the subsidiary book listing defective goods returned to the supplier.<\/p>\n<p>The damaged or defective goods are returned with the source document called debit note. The Debit Notes are listed in the Return outward book before posting them to the accounts of the creditors in the purchases ledger<\/p>\n<p>In the purchase ledger, the personal account of the creditor is debited with the goods returned to them.<\/p>\n<blockquote><p>At the end of the period, the total of Return outward Book will be transferred and credited to the Return Outward Accounts in the general ledger to complete the double entry.<\/p><\/blockquote>\n<p>Sometimes the seller may allow the customer some amount from the invoice price of the goods to repair the damaged goods. This amount is regarded as an allowance outward and will be recorded in the Returns Outward Book.<\/p>","protected":false},"excerpt":{"rendered":"<p>Was sind Nebenb\u00fccher? Nebenb\u00fccher sind Hauptb\u00fccher, die dazu dienen, Quellbelege aus Gesch\u00e4ftsvorg\u00e4ngen zu erfassen, bevor sie in das Hauptbuch gebucht werden. Abonnieren Sie unseren YouTube-Kanal ...<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/hstutorial.com\/de\/subsidiary-books\/\"> <span class=\"screen-reader-text\">Nebenb\u00fccher der Buchhaltung; Arten und Zusammenfassung<\/span> Weiterlesen &raquo;<\/a><\/p>","protected":false},"author":2,"featured_media":4090,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"footnotes":""},"categories":[59],"tags":[132,191,219],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.5 (Yoast SEO v21.5) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Subsidiary Books of Accounting; Types &amp; Summary - HS Tutorial<\/title>\n<meta name=\"description\" content=\"Subsidiary Books are books of prime entry used to record source document arising from business transactions before posting to the ledger. 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