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Journals and Subsidiary Books


Subsidiary Journals

In contemporary accountancy, subsidiary journals keep a complete record of all financial transactions, logged in chronological order. It is sometimes referred to as the original book of entry. This is because the journal is typically used for initially recording transactions, prior to them being posted into the company’s final ledger. Journals and subsidiary books exist in a variety of forms, including purchase journals, sales journals and general record journals. Though accountancy has become largely computerized, subsidiary books of accounts still play a key role in the maintenance of accurate accounts for businesses worldwide.

This tutorial provides a comprehensive overview of the concept of the accountancy journal, along with the different types of subsidiary books and the collective importance of subsidiary books. Course content primarily focuses on the definition of subsidiary books, the benefits of keeping a journal, as part of a wider accountancy strategy. In addition, ledgers are introduced along with a breakdown of the imprest system – both of which represent key components of contemporary corporate accountancy.



After the completion of this course learners will be able to:

  •  Understand the meaning of journal and ledger.
  •  Understand rules and sub-division of ledger.
  •  Distinguish between journal and ledger.
  •  Define subsidiary books,
  •  Describe the kinds of subsidiary books

Programme Content


  • Introduction of Journal and Subsidiary
  • Advantages of Journal
  • Sub-Division of Journal
  • Ledger and Sub-division of Ledger
  • Distinction between Journal and Ledger
  • Subsidiary Books
  • Types of Subsidiary Books
  • Basic Document for Subsidiary Books
  • Advantage of Subsidiary Books

Target Audience

  • New or recent recruits to banking and financial organizations
  • Operations and support staff
  • Finance and accounting staff
  • Dealers and Traders



No prior knowledge is required to take this unit.


  • Participants:8 - 400
  • Duration: 2 - 3 hours
  • Participation:Only collaborative

Key Benefits

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Course Level
Study Method Online
Course Duration 10 Hours
Start Date on going
Awarding Body
Pay in Instalment Full Fee £ 120, Deposite £ , ( £ 0/month )
Full Fee:    £ 120

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Pay in Instalment Full Fee £ 120, Deposite £ , (£ 0/month)
you can pay Staff Training Solutions using payatrader
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