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Purchased Merchandise On Account & For Cash

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Purchased Merchandise For Cash / Bank And On Account / Credit Journal Entry When we purchased Inventory or Merchandise on account or credit, then we say that it is a Credit Purchases in Accounting . For Example, when goods or merchandise worth Rs. 1000 purchased from the supplier (Mr. A) on account / credit, then for the company it is a Credit Purchases Transaction and it is liable to pay to the Accounts Payable / Supplier within the specified time set during the purchase agreement. Purchased Merchandise On Account Journal Entry The company records the following Entry in the Purchases Journal as shown below:                                Purchases / Merchandise a/c  10000                                                     ...