Subsidiary Books

Things to remember

• "Subsidiary books of accounts are also called books of original entry because all the transactions are recorded originally or in the first instance in these subsidiary books." -Dr. A. N. Agrawala
• "Subsidiary records are also known as book of original entry, as transactions are entered there in the first instance so that they may be subsequently transferred to their respective accounts in the ledger," - J.R. Batliboi
• Purchase Book is the first entry of all goods purchased on credit. It is the primary record of all the credit purchases, which are either for reselling or further processing. It does not record cash purchase. 
•  A cash book is the primary records of all the receipts and payments made in cash and through a bank. It has the features of the subsidiary book as well as the principal book.