Tamil Nadu Board of Secondary EducationHSC Commerce Class 11th
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Advantages of Subsidiary Books

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  • Proper and systematic record of business transactions
  • Convenient posting
  • Division of work
  • Efficiency
  • Helpful in decision making
  • Prevents errors and frauds
  • Availability of requisite information at a glance
  • Detailed information available
  • Saving in time
  • Labour of posting is reduced
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