Chapter No. 9 – Other Subsidiary Books – USHA Publication Class +1 – Solution

Chapter No. 9 - Other Subsidiary Books - USHA Publication Class +1 - Solution

What are the Subsidiary Books?

In big organisations, it is difficult to maintain the record of all type of transactions in the journal daybook so that’s why the journal daybook divided into various types of sub books which are known as subsidiary books. In other words, In order to make the quick, efficient and reliable recording of all types of business transactions, the need for subdivision of journal arises. So that’s why the journal is subdivided into 8 types of Subdivided books are called subsidiary books.

These books are specific by nature because only the same nature of transactions are recorded in the same type of book like in the purchase book only transactions related to the purchase of goods are recorded.

Types of Subsidiary Books: –

The types of subsidiary books are divided on the basis of the nature of business transactions. There are 8 types of subsidiary books which are shown as follows: –

1. Cash Book:

In Cashbook, we will record the all-cash transaction of the business. This book keeps a record of all cash payments and cash receipts. Here are the Four types of Cash Books shown below

  1. Single Column
  2. Double Column
  3. Triple Column
  4. Petty Cash Book

 We have explained in the next articles

2. Purchase Book:

Purchase Book is that book in which we record all the business credit transactions related to the purchase of goods only. Type of Purchase Book shown below:

  1. Simple
  2. Columnar

3. Sales Book:

Sales Book is that book in which we record all the business credit transactions related to the sale of goods only. Type of Sales Book shown below:

  1. Simple
  2. Columnar

4. Purchase Return Book/ Returned Outward Book:

Purchase Return Book is the book in which we record the goods returned to the supplier or the vendor. it is also called “Return Outward Book”, “Purchase Return Journal”  and “Purchases Returns Day Book”.

5. Sales Return Book/Returned Inward Book: 

Sales Return Book is a book in which we record the goods returned by the customers or buyers. It is also called “Return Inward Book”, “Sale Returns Journal”  and “Sale Returns Day Book”.

6. Bill Receivable Book:

Bill receivable is an instrument of debt written by the seller of goods and services and accepted by the buyer of goods and services. We have recorded all transactions related to Bills receivable in the bill receivable book.

7. Bill Payable Book:

Bill Payable is an instrument of debt written by the seller of goods and services and accepted by the buyer of goods and services. We have recorded all transactions related to Bills Payable in the bill payable book.

8. Journal Proper or other subsidiary books:

Journal Proper is original entry books like as all subsidiaries Books. All those transactions which can not record in any of the other subsidiary books are recorded in the journal proper.

Check out the full article: –

Subsidiary Books and its Types – Example

Chapter No. 9 – Other Subsidiary Books – USHA Publication Class +1 – Solution

Question wise solution of all Questions of Chapter No. 9 – Other Subsidiary Books – USHA Publication Class +1 – Solutions are shown below: –

Q 01 CH 9 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 9 - Other Subsidiary Books - USHA Publication Class +1 - Solution
Question No 01 Chapter No 9 1.Record the following transaction in the purchase book of National Cycle Co., Bhubaneshwar: 2019 ...
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Q 02 CH 9 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 9 - Other Subsidiary Books - USHA Publication Class +1 - Solution
Question No 02 Chapter No 9 2. Enter the following transaction in the purchase book of Grover Electronics for April ...
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Q 03 CH 9 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 9 - Other Subsidiary Books - USHA Publication Class +1 - Solution
Question No 03 Chapter No 9 3.Enter the following transaction in the purchase book of Goyal Brother, Punjab : 2018 ...
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Q 04 CH 9 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 9 - Other Subsidiary Books - USHA Publication Class +1 - Solution
Question No 04 Chapter No 9 4.The following purchases were made by Mandeep Kaur, Delhi During the month of January, ...
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Q 05 CH 9 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 9 - Other Subsidiary Books - USHA Publication Class +1 - Solution
Question No 05 Chapter No 9 5. Rashmeet electronic deals in three main Products- Geysers, Microwaves and Juicers, from the ...
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Q 06 CH 9 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 9 - Other Subsidiary Books - USHA Publication Class +1 - Solution
Question No 06 Chapter No 9 6. Pranab Mukherjee had the following credit sale during the month of January,2019. write ...
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Q 07 CH 9 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 9 - Other Subsidiary Books - USHA Publication Class +1 - Solution
Question No 07 Chapter No 9 7. From the following particular, write up the sale Bok of Ajay Kumar who ...
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Q 08 CH 9 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 9 - Other Subsidiary Books - USHA Publication Class +1 - Solution
Question No 08 Chapter No 9 8. Enter the following transaction in the sale book of Lahoria Enterprises, Patna 2019 ...
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Q 09 CH 9 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 9 - Other Subsidiary Books - USHA Publication Class +1 - Solution
Question No 09 Chapter No 9 9. Enter the following transaction in the sale book of Manish Pandey f Punjab ...
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Q 10 CH 9 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 9 - Other Subsidiary Books - USHA Publication Class +1 - Solution
Question No 10 Chapter No 9 10 Harman Trades are the dealers of Mobile phones of three companies- Apple, Samsung ...
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Q 11 CH 9 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 9 - Other Subsidiary Books - USHA Publication Class +1 - Solution
Question No 11 Chapter No 9 Purchases book & Sale Book 11. Enter the following transaction of Buta Singh’s business ...
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Q 12 CH 9 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 9 - Other Subsidiary Books - USHA Publication Class +1 - Solution
Question No 12 Chapter No 9 Purchases book & Sale Book 12. Write Purchases and Sale books from the following ...
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Q 13 CH 9 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 9 - Other Subsidiary Books - USHA Publication Class +1 - Solution
Question No 13 Chapter No 9 Purchases Return Book 13. Write up Return Outward Book of Malhotra & Co., Delhi ...
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Q 14 CH 9 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 9 - Other Subsidiary Books - USHA Publication Class +1 - Solution
Question No 14 Chapter No 9 Purchases Return Book 13. Write up Return Outward Book of Malhotra & Co., Delhi ...
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Q 15 CH 9 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 9 - Other Subsidiary Books - USHA Publication Class +1 - Solution
Question No 15 Chapter No 9 15. Record the following transactions in the Returns outward Book of Ahuja Traders, Maharashtra ...
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Q 16 CH 9 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 9 - Other Subsidiary Books - USHA Publication Class +1 - Solution
Question No 16 Chapter No 9 16. Enter the following transaction of Baljit Kaur of Uttar Pradesh in the purchases ...
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Q 17 CH 9 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 9 - Other Subsidiary Books - USHA Publication Class +1 - Solution
Question No 17 Chapter No 9 Sale Return book 17. Record the following transaction in the book of Shammi & ...
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Q 18 CH 9 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 9 - Other Subsidiary Books - USHA Publication Class +1 - Solution
Question No 18 Chapter No 9 18. Record the following transaction in Sale Return Book of Royal stationers, Haryana and ...
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Q 19 CH 9 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 9 - Other Subsidiary Books - USHA Publication Class +1 - Solution
Question No 19 Chapter No 9 19. Record the following transaction in the Sale Return book of Shammi & Co., ...
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Q 20 CH 9 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 9 - Other Subsidiary Books - USHA Publication Class +1 - Solution
Question No 20 Chapter No 9 Purchases Return and Sale Return Book 20 prepare Return Inward and return Outward Books ...
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Q 21 CH 9 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 9 - Other Subsidiary Books - USHA Publication Class +1 - Solution
Question No 21 Chapter No 9 Purchases Return and Sale Return Book 20 prepare Return Inward and return Outward Books ...
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Q 22 CH 9 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 9 - Other Subsidiary Books - USHA Publication Class +1 - Solution
Question No 22 Chapter No 9 Purchases, Sale , Purchases Return and Sale Return book 22. From the particulars given ...
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Q 23 CH 9 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 9 - Other Subsidiary Books - USHA Publication Class +1 - Solution
Question No 23 Chapter No 9 Purchases, Sale, Purchases Return and Sale Return book 23.From the following transaction of Vijay ...
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Q 24 CH 9 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 9 - Other Subsidiary Books - USHA Publication Class +1 - Solution
Question No 24 Chapter No 9 Purchases, Sale, Purchases Return and Sale Return book 24. Record the following transaction in ...
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Q 25 CH 9 USHA 1 Book 2020 Solution min 360x203 - Chapter No. 9 - Other Subsidiary Books - USHA Publication Class +1 - Solution
Question No 25 Chapter No 9 Purchases, Sale, Purchases Return and Sale Return book 25. Record the following transactions in ...
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