Secondary Books are the record the transactions which are similar in nature in an orderly manner. In large organizations, it is not easy to record all the transactions in one journal and post them into various accounts. So for the easy and accurate recording of all the transactions, the journal is subdivided into many subsidiary books. A ledger is considered both primary as well as secondary books. Ledger is a primary book as it is from ledger that trial balance and final accounts are prepared. It is a secondary book as well because it is prepared after the journal and on the former's basis. Let’s learn more about the topic with the help of the presentation, shall we? Please refer.

Sunaina Gafoor

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