When number of transactions is numerous, it is practically impossible to record all the transactions through one journal because of its limitations. To overcome the shortcomings of the use of the journal entry, the journal is sub divided into special journals.

         The journal is subdivided in such a way, that a separate book is used for each category of transactions, which are repetitive in nature and are sufficiently large in number.

      Special journal, refer to the journals meant for specific transactions of similar nature. Special  journals are also known as subsidiary books or day-book.

In any large business organization, the following special journal (or subsidiary books) are generally used:

Name of Books

Transactions to be recorded

Cash Journals:

a)                   Cash book (simple)

b)                  Cash book with discount column

c)                   Cash book with bank and discount column.

d)                  Petty cash book.

Goods Journals:

a)                   Purchase book

b)                  Sales book

c)                   Sales returns book


d)                  Purchase returns book


Bills journals:

a)                   Bills receivable book

b)                  Bills payable book


Þ             Cash transactions

Þ             Cash and discount transactions

Þ             Cash, Bank and discount transactions

Þ             Petty cash transactions.


Þ             Credit purchase of goods

Þ             Credit sales of goods

Þ             Goods returned by those customers to whom    goods were sold on credit.

Þ             Goods returned to those suppliers from goods were purchased on credit


Þ             Bills receivable Drawn

Þ             Bills


Advantages of subsidiary Books:-

               i.            Division of work.

             ii.            Specialization and efficiency.

           iii.            Saving the time.

            iv.            Availability of information's.

              v.            Facility in checking.

Demo Class for Accounts(CA/CMA/CS/B.Com):

Visit Website:


Latest Blogs

Where To Get Best CMA Online Classes In India

COC Education is India's Best Institute To Get CMA Classes.

Who is The Best Faculty For Accounts?

You need the Best Faculty For Accounts, CA Exam Preparation, so that you can pass your exam with Flying Colors without wasting a single minute of your Precious Time. A Good Faculty will not only help you clear your exam but also help you achieve the highest rank Possible, which proves to be surely a great advantage in Job Placement after completing CA.

Best Video Lectures for Operations Management & Strategic Management (OMSM) CMA Inter Group-2

OMSM Operations Management and Strategic Management. Get your Video Lectures Operations Management and Strategic Management from COC Education

Top Reviews

Introduction to Statistics for CA Foundation

Introduction to Statistics for CA Foundation Business Mathematics, Logical Reasoning and Statistics is designed as per latest CA Foundation syllabus for Paper 3 to provide a firm grounding in the principles, techniques and practice. The book adopts self-study approach and has been written in student-friendly manner. With a blend of conceptual learning and problem-solving approach, it offers in-depth understanding of the basic mathematical and statistical tools. #introductiontostatistics

Chapter X of Companies Act 2013

Chapter X of Companies Act 2013 The company shall place the matter relating to such appointment for ratification by members at every annual general meeting. ... Under the Act, the provisions for rotation of auditors in the listed Company & certain other class of Companies, have been provided for. #chapterxofcompaniesact2013

Relevant sections under the Companies Act, 2013 dealing with fraud and false statements

Relevant sections under the Companies Act, 2013 dealing with fraud and false statements The new parent corporate law “The Companies Act 2013” is mostly ... I am limiting my write-up to the provisions to the Act, and I request the readers to refer relevant rules, if any, before ... in the 2013 Act is the Section 447 dealing with “Punishment for fraud”. ... Section 448

What is Corporate Image

What is Corporate Image A corporate identity or corporate image is the manner in which a corporation, firm or business enterprise presents itself to the public. The corporate identity is typically visualized by branding and with the use of trademarks, but it can also include things like product design, advertising, public relations etc #WhatisCorporateImage

What is Energy Audit

What is Energy Audit An energy audit is an inspection survey and an analysis of energy flows for energy conservation in a building. It may include a process or system to reduce the amount of energy input into the system without negatively affecting the output. #whatisenergyaudit