Advantages of Subsidiary Books :

The advantages of maintaining subsidiary books can be summarised as under :

i. Division of Labour : The division of journal, resulting in division of work, ensures more clerks working independently in recording original entries in the subsidiary books.

ii. Efficiency : The division of labour also helps the reduction in work load, saving in time and stationery. It also gives advantages of specialisation leading to efficiency.

iii. Prevents Errors and Frauds : The accounting work can be divided in such a manner that the work of one person is automatically checked by another person. With the use of internal check, the possibility of occurrance of errors and frauds may be avoided.

iv. Easy Reference : It facilitates easy references to any particular item. For instance total credit sales for a month can be easily obtained from the Sales Book.

v. Easy Postings : Posting from the subsidiary books are made at convenient intervals depending upon the nature of the business.