Purchase Journal Format or Purchase Day Book With Purchase Ledger Format
Purchase Day Book (Purc hase Journal or Purchase Register) is used to record all Credit Purchases, i.e., Goods Purchased on Credit Basis from Our Supplier ( Accounts Payable / Creditor ). This Book does not deal with Cash Purchases as the main purpose of this Book of account is to deal with Credit Purchases that is why it is called Purchase Special Journal. You May also be Read Out, " Sales Day Book Format " In this Purchase Ledger, we record all Business Transactions related to Credit Purchases occurred on daily basis. When Credit Purchases Transactions take place, we record it in an invoice called Purchase Invoice. The business which is purchasing the goods from supplier called it as Purchase Invoice but for Seller poi nt of view it is a Sales Invoice. Format / Sample / Performa Purchase Day Book consists of a Date, Particulars, Ledger Folio and Debit & Credit Columns. The total of the purchases day book is ...