Accountancy · Chapter 18
Study notes aligned to the official NEB syllabus.
The source text for this section is largely missing from the scanned notes (the page after the heading is blank in the OCR output). The one legible line reads:
"If there occurs [a] similar nature [of] transaction in ..." (sentence incomplete in the source; the rest of this explanation was not recoverable from the scan.)
Because the surrounding explanation could not be recovered without risk of inventing content, it is left out here rather than reconstructed. Revise the meaning of Subsidiary Books from your textbook or classroom notes; only the material that follows (types evidenced by the worked problems, the stated limitations, and the worked problems themselves) is reproduced from this source.
The source's own list of subsidiary book types is only partly legible (two names survive as headings on the page): Bills Receivable Book and Bills Payable Book. The remainder of the chapter's worked problems are organised under these additional named books, so the following six types are the ones this chapter actually works with:
These three books share the same column layout in the source:
| Date | Particulars | Invoice No. | L.F. | Amount (Rs) | Total (Rs) |
|---|
The worked example for the Sales Return Book was not recoverable from the OCR (the scanned page is corrupted into an unusable block of stray numbers). The Sales Return Book uses the same column layout as the Purchase Book, Sales Book, and Purchase Return Book above (this is the consistent pattern the source uses across all of them):
| Date | Particulars | Invoice No. | L.F. | Amount (Rs) | Total (Rs) |
|---|