List the various subsidiary books used in accounting. Briefly describe cash book with format of Single Column Cash Book.

In managerial accounting and finance, subsidiary books are an essential tool for recording and classifying transactions that occur in an organization. These books are designed to streamline the accounting process by breaking down complex financial activities into smaller, manageable categories. The use of subsidiary books helps reduce errors and ensures that transactions are properly recorded and easily traced. In the context of tourism, where various transactions like bookings, payments, expenses, and revenues occur regularly, subsidiary books play a crucial role in maintaining accurate financial records. Here are the main types of subsidiary books commonly used in accounting:

1. Cash Book: This is used to record all cash transactions, including both receipts and payments. It serves as a primary ___ _______ _______ ______ ______ ___ ________ _____ ___.
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