Other Subsidiary Books

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Across
  1. 4. purchase book records all credit purchase of
  2. 5. The balance of Sales book is always
  3. 7. is the book in which goods returned by debtors are recorded
  4. 8. on credit
Down
  1. 1. recording is done in purchase book after deducting
  2. 2. is the other name of purchase returns book
  3. 3. is meant to record all returns of goods
  4. 6. closing entries are recorded in this book
  5. 9. is one of the advantage of maintaining subsidiary books