Special Purpose Books
Part 2
Purchase Book Advanced Format · Purchase Book vs Purchase A/c · Return Outward · Debit Note
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Special Purpose Books — Part 2 📋
Day 22 mein humne Special Purpose Books ka overview diya. Aaj Day 23 mein hum Purchase Book ka advanced format dekhenge — jisme Freight/Packing/Carriage column bhi hota hai. Phir samjhenge Purchase Book vs Purchase Account ka fark. Aur ek important concept — Return Outward (goods wapas karna supplier ko) — iske reasons aur Debit Note ka format bhi cover karenge.
📄 Purchase Book — Advanced Format
Naya Column — Freight / Packing / Carriage etc.
Basic Purchase Book (Day 21) mein sirf Details aur Amount column tha. Advanced format mein ek extra column aata hai — Freight / Packing / Carriage etc. — jo supplier ki invoice mein additional charges capture karta hai. Cost column mein goods ka base cost, aur Total = Cost + Freight/Packing.
ABC Traders Total
₹9,500
Cost ₹9K + Freight ₹500
XYZ Suppliers Total
₹15,800
Cost ₹15K + Freight ₹800
Purchases A/c Dr.
₹25,300
Monthly total
⚖️ Purchase Book vs Purchase Account — Kya Fark?
📒 Purchase Book
Subsidiary Book (Special Journal)
Ek register/book hai jisme credit purchases ki details day-by-day record hoti hain. Har supplier ka invoice separately enter hota hai.
Contains: Date, Supplier name, Items, Invoice No., L.F., Details, Cost, Freight, Total.
📍 Month end pe total nikaalte hain → Purchases A/c mein post karte hain.
Buyer ke paas hoti hai
📊 Purchase Account
Ledger Account (Nominal A/c)
Ek Ledger Account hai (Nominal A/c) jo P&L mein jaata hai. Purchases Book se monthly total ek entry ke roop mein post hota hai.
Contains: Dr. side — all purchase amounts. Cr. side — Returns/adjustments. Balance → P&L Trading A/c.
📍 Purchases A/c Dr. balance = Total purchases for the period.
P&L (Trading) mein jaata hai
↩️ Return Outward — Goods Wapas Karna
Return Outward (ya Purchase Return) = Buyer apne Supplier ko goods wapas karta hai. Yeh tab hota hai jab goods mein koi problem hoti hai.
Reasons for Return Outward:
Defective Goods
Goods damaged ya kharab nikle — quality issue.
Not as per Sample
Jo sample dikhaya tha, goods waise nahi aaye.
Not as per Order
Order mein kuch alag specify kiya tha, alag mila.
Received Late / Not Accepting
Goods deadline ke baad aaye — accept nahi kiye.
📒 Journal Entry for Return Outward (Purchase Return)
| Particulars | L.F. | Dr. (₹) | Cr. (₹) |
|---|---|---|---|
| Supplier A/c (Creditor) Personal (Liability decreases — we owe less now) | XX | — | |
| Purchase Returns A/c Nominal (Reduces our purchase expense) | — | XX |
📄 Debit Note — Kya Hota Hai?
📌 Debit Note kya hai?
Buyer issue karta hai — Supplier ko inform karne ke liye ki “Maine tumhara account Debit kar diya hai” (matlab tumhe paisa dena hai mujhe — ya credit do mujhe).
Return Outward ke time Buyer → Supplier ko Debit Note bhejta hai.
📌 S. Crs A/c Dr. → To Purchase
Supplier (Creditor) A/c Dr. — liability kam hogi (hum unhe paisa dene se bach gaye).
Purchase Return A/c Cr. — hamari expense reduce hogi.
P&L mein: Purchase Returns → Cr. side (deduct from purchases).
🧾 Debit Note — Format
XYZ Ltd. (Buyer)
123, Main Road, Delhi
Debit Note No.
116
Date
20th Dec, 2025
To:
M/s Seller
Supplier Address
| Particulars | ₹ |
|---|---|
|
Return of 50 pcs Pen C2 (Damaged goods — returned as per discussion) |
XX |
| Total Amount | XX |
We are debiting your account for the above amount. Please acknowledge and issue Credit Note accordingly.
For XYZ Ltd.
Authorised Signatory
Debit Note vs Credit Note — Easy Trick
Debit Note: Buyer issue karta hai → Supplier ko bhejta hai. “Maine tumhara A/c Debit kiya hai” (tumhe credit dena hoga ya amount return karo).
Credit Note: Seller/Supplier issue karta hai → Buyer ko bhejta hai. “Maine tumhara A/c Credit kiya hai” (mujhe goods wapas mile).
Dono ek hi transaction ke do sides hain — Buyer ka Debit Note = Seller ka Credit Note!
Common Mistakes
1. Purchase Book vs Purchase Account confuse karna: Purchase Book = register (day-by-day entries) | Purchase Account = Ledger A/c (monthly total posted).
2. Freight column bhool jaana: Advanced Purchase Book mein Total = Cost + Freight/Packing. Sirf Cost column nahi.
3. Return Outward entry galat: Creditor Dr. (liability kam) + Purchase Returns Cr. — NOT Cash Cr. (cash nahi gaya/aaya).
4. Debit Note = Credit Note: Ye same transaction hai — Buyer ka Debit Note, Seller ka Credit Note. Dono different entities ke perspective se.
Connection with Previous Days
Day 21 (Purchases Book): Basic format tha — aaj advanced format mein Cost + Freight/Packing column add kiya.
Day 22 (Special Purpose Books Part 1): Purchase Book concept introduce kiya — aaj Purchase Book vs Purchase Account ka difference clear kiya.
Day 18 (Ledger — Creditors): Creditor A/c ka concept — Return Outward mein Creditor A/c Dr. hota hai (liability kam hoti hai).
📊 Quick Summary — Day 23
| Topic | Key Point |
|---|---|
| Purchase Book Advanced | Extra column: Freight/Packing/Carriage etc. | Total = Cost + Freight |
| Purchase Book | Register — day-by-day credit purchase entries |
| Purchase Account | Ledger A/c — monthly total posted from Purchase Book |
| Return Outward | Buyer returns goods to Seller — Defective / Not as per Sample / Order / Late |
| Return Outward Entry | Supplier A/c Dr. | Purchase Returns A/c Cr. |
| Debit Note | Issued by Buyer to Seller — informing about goods returned |
| Credit Note | Issued by Seller to Buyer — acknowledging the return |