Which subsidiary books are normally used in a business?

Normally, the following subsidiary books are used in a business: (i) Cash book to record receipts and payments of cash, including receipts into and payments out of the bank. (ii) Purchases book to record credit purchases of goods dealt in or of the materials and stores required in the factory. (iii) Purchase Returns Books to record the returns of goods and materials previously purchased. (iv) Sales Book to record the sales of the goods dealt in by the firm. (v) Sale Returns Book to record the returns made by the customers (vi) Bills receivable books to record the receipts of promissory notes or hundies from various parties. (vii) Bills Payable Book to record the issue of the promissory notes or hundies to other parties. (viii) Journal (proper) to record the transactions which cannot be recorded in any of the seven books mentioned above.