What do you mean by Purchases Book?
AccountancyClass 11CBSEAnswered 23 Jun 2026
Answer
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 |
| | | | | | | |
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