What do you mean by Purchases Book?

Credit purchases of goods dealt in or of materials and stores used in the factory are recorded in a separate register called the purchases book or the purchase journal The ruling of a purchases book is given below :- PURCHASES BOOK | Date | Particulars | L.F | Details | Amout | | --- | --- | --- | --- | --- | | | | | Rs | P | Rs | P | | | | | | | | |