Q.Mention four types of subsidiary books

The Purchases (day) book records only the credit purchases of goods the business trades in, so the correct answer is option (a).

In the Tamil Nadu HSC Class-11 Accountancy syllabus, the Purchases book is a subsidiary book with two strict conditions on what it records:

1. The purchase must be of goods (items the business buys to resell), not assets like machinery or furniture.
2. The purchase must be on credit — cash purchases are entered in the cash book instead.

So: …

The purchases book (purchases day book) records only credit purchases of goods, so the answer is (a).

In the Tamil Nadu HSC Class-11 Accountancy syllabus, the purchases book is a subsidiary book that records only credit purchases of goods — "goods" meaning the items in which the business regularly trades. Two things are deliberately kept out of it:

• Cash purchases — these go into the cash book.
• Purchases of assets (whether cash or credit) — e.g. buying machinery or furniture is recorded through the journal proper, not the purchases book.

Checking the options:

• (a) all credit purchases of goods — correct. …