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- A purchase journal is a record of all purchases made by a business. Each transaction entered into the purchases journal involves a credit to the accounts payable account and a debit to the expense or asset account to which a purchase relates1. Here is an example of how to enter transactions into a purchase journal2:
- Jan. 10, 2005, purchased 400kg. of sugar from S & sons. @ $10 per Kg on credit.
- Jan. 15, 2005, purchased 200 liters of mustard oil from R & Co. @ $12 per liter.
- Jan. 23, 2005, purchased 100 kg. of soap from Lever Bros. @ $10 per kg.
Learn more:✕This summary was generated using AI based on multiple online sources. To view the original source information, use the "Learn more" links.Any transaction entered into the purchases journal involves a credit to the accounts payable account and a debit to the expense or asset account to which a purchase relates. For example, the debit relating to a purchase of office supplies would be to the supplies expense account.www.accountingtools.com/articles/purchases-journalExample: Enter the following transactions into purchase journal: Jan. 10, 2005, purchased 400kg. of sugar from S & sons. @ $10 per Kg on credit. Jan. 15, 2005, purchased 200 liters of mustard oil from R & Co. @ $12 per liter. Jan. 23, 2005, purchased 100 kg. of soap from Lever Bros. @ $10 per kg.accountingexplanation.com/purchases_journal.htm - People also ask
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WEBNov 12, 2019 — Home > Bookkeeping Basics > Purchase Transaction Journal Entries. Purchase Transaction Journal Entries. The purchase transaction journal entries below act as a quick reference, and set out …
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WEBNov 21, 2023 — Explore purchase journals in accounting. Learn the definition of a purchase journal and understand its different entries. Discover purchase journal examples. …
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