What Are Subjournals or Subsidiary Journals In Accounting

Subjournals or Subsidiary Journals / Books are used to record Journal Entries related to specific individuals Types / Kinds of Accounts transferred from voucher or evidence documents such as a sales invoice, purchase invoice, etc. All the Journal Entries recorded in Subsjournal are finally transferred to General Journal or Control Journal during the accounting period.

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Example: If a company has several customers who purchase goods from it on daily basis. Then, the accountant of the company, firstly records Business Transaction separately in the Subsidiary Journal of each customer like Mr. A’s Journal, Mr. B’s Journal and so on. These Journal Entries, then transferred to Main Journal or General Journal or Control Journal during the accounting period.