What is the purchases day book?

Beginner

Answer

The purchases day book (purchases journal) records credit purchases only, listed from suppliers' invoices with date, supplier, invoice number, and net/VAT/gross amounts. Cash purchases go in the cash book. Totals are posted to the purchases account and VAT account, and individual amounts to suppliers' accounts in the purchases ledger.

Purchases Day Book totals posted:
  Dr Purchases (net) + Dr VAT (input)
  Cr Creditors (purchases ledger) control

Real-world example Each supplier invoice for goods on credit is entered in the purchases day book before posting to the ledgers.

Common follow-ups: What does it exclude? | Which accounts receive the totals?

Sales & Purchase Ledgers Control Accounts Books of Prime Entry

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