Which of the following is not a subsidiary book?

The correct answer is D. Assets books.

A subsidiary book is a book of original entry that is used to record specific types of transactions. Purchase book, sales book, and bills receivables book are all subsidiary books. Assets books, on the other hand, are not subsidiary books. They are general ledger accounts that are used to record all assets, regardless of the type of transaction.

A purchase book is used to record all purchases of goods and services. A sales book is used to record all sales of goods and services. A bills receivables book is used to record

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