The correct answer is option 4- All of these.
The special purpose books is as follows-
- Cash Book- Cash book is a book in which all transactions relating to cash receipts and cash payments are recorded.
- Purchases Book- All credit purchases of goods are recorded in the purchases journal whereas cash purchases are recorded in the cash book. Other purchases such as purchases of office equipment, furniture, building, are recorded in the journal proper if purchased on credit or in the cash book if purchased for cash.
- Purchases Return (Return Outwards) Book- In this book, purchases return of goods are recorded. Sometimes goods purchased are returned to the supplier for various reasons such as the goods are not of the required quality, or are defective, etc. For every return, a debit note (in duplicate) is prepared and the original one is sent to the supplier for making necessary entries in his book.
- Sales Book- All credit sales of merchandise are recorded in the sales journal. Cash sales are recorded in the cash book.
- Sales Return (Return Inwards) Book- This journal is used to record return of goods by customers to them on credit. On receipt of goods from the customer, a credit note is prepared.
- Journal Proper- A book maintained to record transactions, which do not find place in special journals, is known as Journal Proper or Journal Residual.
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