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Accounting : Journals and Subsidiary Books


Accounting and Finance In accounting, journals are the books used to record financial transactions in a certain order to keep a record of all the business transactions that take place; subsidiary books are subdivisions of the journal. They are also called books of original entry or books of prime. This unit provides a comprehensive introduction to journals and subsidiaries, the subdivision of journals and different types of subsidiary books; it also illustrates the advantages of journals and subsidiary books, ledgers and subdivisions of ledgers. In this unit, candidates will learn the distinction between journal and ledger, types of subsidiary books and basic documents for subsidiary books.

SKU: 199365 Category:


Accounting and finance_Accountancy



After completing this course learners will be able to:

  • Understand the meaning of journals and ledgers
  • Understand rules and subdivisions of ledgers
  • Distinguish between journals and ledgers
  • Define subsidiary books
  • Describe the types of subsidiary books

Program Content


Introduction to Journals and Subsidiary Books


  • Introduction to Journal and Subsidiary
  • Advantages of Journal
  • Subdivision of Journal
  • Ledger and Subdivision of Ledger
  • Distinction between Journal and Ledger
  • Subsidiary Books
  • Types of Subsidiary Books
  • Basic Documents for Subsidiary Books
  • Advantage of Subsidiary Books