Unit 2 • Class 11Principles of Accounting I (Acc.103)
Journal Entries & Subsidiary Books
गोश्वारा भौचर (जर्नल) तथा सहायक पुस्तिकाहरू
Rules of debit and credit (Golden Rules & Modern American Approach), journalizing transactions, Purchase Book, Sales Book, Return Books, and Triple Column Cash Book with contra entries.