Attachment books, also known as attachment checks orsub-ledgers, are a set of account records that give detailed information on specific orders of deals within a business. These books are attachment to the general tally and are used to maintain a more systematized and detailed record of specific types of deals.
Attachment books are generally used in larger associations where a high volume of deals occurs. They help streamline the recording process and allow for effective shadowing and analysis of specific types of deals. Some common types of attachment books include
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| Subsidiary books |
Deals Bespeak This book records all credit deals made by the business. It includes details similar as the client's name, date of the trade, tab number, description of the goods or services vended, and the quantum. purchases Bespeak The purchases book records all credit purchases made by the business. It includes details similar as the supplier's name, date of the purchase, tab number, description of the goods or services bought, and the quantum. cash Book The cash book records all cash deals, including cash bills and cash payments. It provides a detailed record of cash inrushes and exoduses, helping to attune the bank balance.
Petty Cash Book The petty cash book is used to record small cash charges made by the business that don't go through the regular cash book. It includes details of the date, purpose of the expenditure, quantum, and the person who entered the cash. deals Return Book This book records all goods returned by guests. It includes details similar as the client's name, date of the return, original tab number, description of the goods returned, and the quantum.
Purchase Return Book The purchase return book records all goods returned to suppliers. It includes details similar as the supplier's name, date of the return, original purchase tab number, description of the goods returned, and the quantum.
Journal Proper The journal proper is used to record deals that don't fit into any of the other attachment books. It includes deals similar as adaptations, corrections, andnon-routine entries. by maintaining attachment books, businesses can keep their general tally less cluttered and simplify the recording and association of specific types of deals. Attachment books give a more detailed and distributed view of the company's fiscal deals, easing accurate reporting, analysis, and overall fiscal operation.
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