Difference Between Journal And Subsidiary Books

Journal is the primary book and it is prepared to record all accounts collectively at one place while Subsidiary Books are the individual Journals of each Account separately. For Example, Cash Book, Sales Day Book, Purchase Day Book, etc. In Cash Book, only Cash Transactions are recorded. In Sales Book, Only Transactions related to Credit Sales are recorded separately. But Journal is the control Book which consists of all of the accounts at one place.

These Business Transactions related to five Types of Accounts are recorded in the Main Journal which is either a Special Journal or General Journal / Proper Journal such as Sales Transaction, Purchases, Cash or Credit Transactions, purchase and sale of Fixed Assets and so on.