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Subisidary Ledgers

bas saphbas saph Just JoinedRegistered Posts: 2
I have a list of accounts I beleive to be Subsidary Ledgers. I was hopeing someone could comfirm for me that they are and advise of any others Thanks

CASH SALE'S DAY BOOK (CASH)
SALE'S DAY BOOK (CREDIT)
CASH SALE'S RETURN'S DAY BOOK
SALE'S DAY RETURNS BOOK
CASH PURCHASE DAY BOOK
PURCHASE DAY BOOK
CASH PURCHASE RETURNS DAY BOOK
PURCHASE RETURNS DAY BOOK

CUSTOMER ACCOUNTS

Comments

  • BluewednesdayBluewednesday Font Of All Knowledge Registered Posts: 1,624
    The subsidiary ledgers are the customer and supplier accounts.

    The books you mention are termed books of prime entry and not ledgers - their totals are entered into the general ledgers.
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