Purchases Book
(Subsidiary Books)
Format · Invoice No. · Trade Discount · Full Practical with 3 Suppliers · Important Notes
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Purchases Book — Ek Special Subsidiary Book! 📋
Purchases Book ek Subsidiary Book (Special Journal) hai jisme sirf Credit Purchases of Goods record hoti hain — cash purchases nahi, aur fixed assets ki purchases bhi nahi. Har transaction ke liye Date, Supplier name + items, Invoice No., L.F., Details (before discount) aur Amount (after trade discount) columns hote hain. Month ke end mein total amount ko ek single entry se Purchases A/c Dr. karte hain — yahi iska efficiency hai!
📌 Purchases Book — Key Concepts
What is Recorded?
Sirf Credit Purchases of Goods
Only credit purchases of trading goods (goods meant for resale). Har supplier ka invoice separately record hota hai.
Cash purchases → Cash Book mein jaati hain.
Fixed Asset purchases → Journal Proper mein (not trading stock).
Why Use It?
Efficiency + Clarity
Instead of writing a journal entry for every single purchase, all credit purchases are recorded in this book. At month end, one total entry posts to Purchases A/c — saves time, reduces errors.
📍 Posting: Each creditor’s Ledger A/c gets individual credit. Purchases A/c gets one total debit monthly.
📄 Purchases Book Format — Column by Column
📅 Date
Invoice ki date — transaction kab hui
📝 Particulars
Supplier name + items purchased with qty & rate
🧾 Inv. No.
Supplier ka invoice/bill number for reference
📖 L.F.
Ledger Folio — page no. of creditor’s Ledger A/c
📊 Details ₹
Gross amount before trade discount — item-wise
💰 Amount ₹
Net amount after deducting trade discount
Trade Discount — Important Concept
Trade Discount = Supplier jo discount deta hai — yeh books mein record NAHI hota. Sirf Net Amount (after discount) record hota hai.
Details column: Gross total likho → Amount column: Net (after TD) likho.
eg. Gross ₹93,000 − Trade Discount 10% (₹9,300) = Net Amount ₹83,700 → yeh Amount column mein jaayega.
✍️ Full Practical — Purchases Book (December 2025)
Galaxy Stationers
₹83,700
After 10% TD
The Paper House
₹84,600
After 10% TD
Modern Traders
₹6,000
No discount
Total → Purchases A/c Dr.
₹1,74,300
Monthly posting
📒 Month-End Journal Entry — Posting to Ledger
31-12-25 — Monthly Posting from Purchases Book
Total of Purchases Book → Purchases A/c Dr.
| Particulars | L.F. | Dr. (₹) | Cr. (₹) |
|---|---|---|---|
| Purchases A/c Nominal (All credit purchases of December) | 1,74,300 | — | |
| Galaxy Stationers A/c Personal | 21 | — | 83,700 |
| The Paper House A/c Personal | 25 | — | 84,600 |
| Modern Traders A/c Personal | 31 | — | 6,000 |
📌 Important Notes — What Goes Where?
5-12-25: Cash Purchase — Smart Stat. Hub
Cash purchase hai — isliye Purchases Book mein nahi jaayega. Yeh Cash Book mein record hogi — Cash column mein.
21-12-25: Computer Purchased for Office Use
Computer = Fixed Asset hai (not trading goods) — isliye Purchases Book mein nahi jaayega. Yeh Journal Proper mein record hogi.
Common Mistakes — Purchases Book
1. Cash purchases yahan likhna: Cash purchases → Cash Book. Purchases Book = Credit purchases only.
2. Fixed Asset yahan likhna: Computer, Machinery, Furniture = Fixed Assets → Journal Proper, not Purchases Book.
3. Trade Discount record karna: TD books mein record NAHI hota — sirf net amount likho in Amount column.
4. Monthly posting bhoolna: Month end pe single entry — Purchases A/c Dr., each Creditor A/c Cr. individually.
Connection with Previous Days
Day 18 (Ledger Part 4): Ramesh Traders A/c (Creditor) — wahi concept aaj use ho raha hai. Purchases Book ka Cr. side directly creditor ledgers mein jaata hai.
Day 15 (Ledger Format): L.F. column — aaj bhi same use — page number of creditor’s Ledger A/c.
Day 12-13 (Journal): Month-end posting same journal format follow karta hai — Purchases A/c Dr., Creditors Cr.
📊 Quick Summary — Purchases Book
| Point | Detail |
|---|---|
| What is recorded? | Credit purchases of trading goods only |
| Cash purchases? | NOT here — goes to Cash Book |
| Fixed assets? | NOT here — goes to Journal Proper |
| Trade Discount | Deducted in Details column — only Net Amount in Amount column |
| Inv. No. | Supplier’s invoice number for cross-reference |
| L.F. | Ledger page number of each creditor’s account |
| Month-end Posting | Purchases A/c Dr. (total) | Each Creditor A/c Cr. (individually) |
| December Total | ₹83,700 + ₹84,600 + ₹6,000 = ₹1,74,300 |