Explain the need for drawing up the special purpose books.

Explanation

Special purpose books square measure useful in:

1. Accuracy: As every journal is managed by a unique controller having specific experience, it improves accuracy and reduces defects.

2. Efficiency: will increase potency by dividing work

3. apothegmatic Descriptions: The journal describes the aim of recording. as an example a record within the purchase journal, are going to be understood by default that it's a buying deal connected group action.

4. bottom Posting: Reduces the degree of posting as totals will be done sporadically.

5.Fraud Prevention: As recording totally different|of various} journals square measure appointed to different individual, fraud bar is prevented.

6.Faster process: As multiple books square measure handled by multiple accountants, the recording work moves quicker.