The subsidiary book is made up of
(i) Sales daybook
(ii) Purchases daybook
(ii) Returns outward book
(iv) Returns inward book.
(v) Special Journal
The subsidiary book is a book from which sales are recorded before they are being posted to the ledger Note that purchases day books are recorded in the purchases journal Sales returns records goods that were previously sold and returned by customers. These are recorded in the sales, returns book and these are sometimes termed as Returns Inward book.