ACCOUNTING AND FINANCE FOR BANKERS
​( AFB) 

Unit 8: Maintainace of Cash/Subsidiary Books and Ledger

JAIIB-AFB-MODULE-B-
Unit 8: Maintenance of Cash/Subsidiary Books and Ledger

Journal / Subsidiary Books and Ledger Recording keeping Basics                
- Recording
- Classifying
- Summarizing

Classification of Accounts
Personal Accounts
Impersonal Accounts
Real Accounts
Tangible Intangible
Nominal Accounts Interest, Rent, Carriage, Commission, Insurance Salaries, Discount and wages etc
​

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