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Purchases Day Book:

Learning Objectives:

  1. Define and explain purchases day book.

  2. What are the ruling and posting of the purchases book?

  3. Prepare a purchases day book.

Definition and Explanation:

Purchases book or purchases day book is a book of original entry maintained to record credit purchases. You must note that cash purchases will not be entered in purchases day book because entries in respect of cash purchases must have been entered in the cash book. At the end of each month, the purchases book is totaled. The total shows the total amount of goods purchased on credit. Purchases book is written up daily from the invoices received. The invoices are consecutively numbered. The invoice of each number is noted in the purchases book.


It is not ruled like the ordinary journal. The first column in this book is for date. In the second column, the name of the supplier or the seller, quantity of each article bought, description of the article, rate etc., are recorded. Sometimes a separate column to record the details of the transactions is added in the purchases day book. The third column is for invoice number. The fourth column is for ledger folio. The last column gives the total amount to the supplier.


The total of the purchases book is posted to the debit of purchases account. Names of the suppliers appear in the purchases book. These parties have supplied the goods. They are, therefore, credited with the amount appearing against their respective names. The double entry will thus be completed.


The following is the format of purchases day book:

Date Particulars Inv.No. L.F. Amount


From the following transactions of a trader prepare the purchases day book and post it into ledger:-

1991   $
January 5 Purchased goods from Rasool & Co. 2,400
"     15 Purchased goods from Iqbal Bros. 6,000
"     25 Purchased goods from More & Co. 1,500
"     30 Purchased goods from Maqbool & Co. 3,000


Purchases Day Book

Date Particulars Inv.No. L.F. Amount

Jan. 5

Rasool & Co.
Iqbal Bros.
More & Co.
Maqbool & Co.

Purchases Account

Jan. 31

To Sundries as per P/Book





Rasool & Co.



Jan. 5


By Purchases


Iqbal Bros.



Jan. 15


By Purchases


More & Co.



Jan. 31


By Purchases


Maqbool & Co.



Jan. 30


By Purchases


You may also be interested in other articles from "subdivision of journal" chapter:

  1. Definition and Explanation of Cash Book
  2. Single Column Cash Book
  3. Two Column Cash Book/Double Column Cash Book
  4. Three Column Cash Book
  5. Bank Reconciliation Statement
  6. Petty Cash Book
  7. Purchases Day Book
  8. Purchases Returns Book
  9. Sales Day Book
  10. Sales Returns Book
  11. Bills Receivable Book
  12. Bills Payable Book
  13. Journal Proper


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