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  • Purchase Journal: By: Fikram Ilham Xii Accounting I

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    Hopaya S. Rahmawati
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    The purchase journal is used to record purchases of goods on credit. It records the date of transactions, name of creditors, and check marks indicating entries have been posted to ledgers. An example entry shows a purchase on August 1st from Ilham stores for Rp. 200,000, with no invoice number 17 recorded as a debit to purchases and credit to payables.

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    yaya

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    Fikram Ilham

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    The purchase journal is used to record purchases of goods on credit. It records the date of transactions, name of creditors, and check marks indicating entries have been posted to ledgers. An example entry shows a purchase on August 1st from Ilham stores for Rp. 200,000, with no invoice number 17 recorded as a debit to purchases and credit to payables.

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    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
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    Download as pptx, pdf, or txt
    14 views5 pages

    Purchase Journal: By: Fikram Ilham Xii Accounting I

    Uploaded by

    Hopaya S. Rahmawati
    The purchase journal is used to record purchases of goods on credit. It records the date of transactions, name of creditors, and check marks indicating entries have been posted to ledgers. An example entry shows a purchase on August 1st from Ilham stores for Rp. 200,000, with no invoice number 17 recorded as a debit to purchases and credit to payables.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pptx, pdf, or txt
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    PURCHASE JOURNAL

    BY : FIKRAM ILHAM
    XII ACCOUNTING I
    purchases journal is used to record the
    purchase of goods on credit.
    It is to be noted in the purchase journal:

    1. Record the date of the transaction


    2. Record the name of the creditor or other
    information
    3. Check mark (v) which indicates that the
    transaction in the journal has moved to post
    the ledger
    4. Record the number of transactions of
    purchase of goods on credit
    purchases journal

    No Name Debet Credit


    Date Ref
    Invoice Creditor purchases Payables
    1-Aug 17 Ilham stores V Rp.200.000,00 Rp.200.000,00

    August 1st purchase merchandise from ilham stores for Rp. 200,000.00.
    No invoices. 17.
    THANK YOU

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