Discipline Specific Elective (DSE) Courses 'Accountancy and Financial Management - II' F.Y.B.Com.: Semester - II

In Double Entry Book Keeping, all the accounting transactions are first recorded in the primary and subsidiary books, such as Journal Proper, Purchase Register (Book), Purchase Return Register (Book), Sales Register (Book), Sales Return Register (Book) etc. Then the respective entries passed in the above primary and subsidiary books are transferred (posted) to respective ledger accounts.