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Chapter 3
3.3 Purchases day book
The purchase day book summarises the daily purchases made on credit terms. Cash
purchases are recorded in the cash book.
Date Supplier Supplier Ledger Ref $
Invoice No
04/01/20X6 34 LMN Co PL2 2,700
04/01/20X6 11 OPQ Co PL37 145
04/01/20X6 5609 RST Co PL12 4,675
Total for 04/01/20X6 7,520
The total purchases for the day of $7,520 will be entered into the accounting ledgers
in double-entry format.
Tutor notes guidance – discussion points
Draw students’ attention to the fact that the purchases returns day book would
look the same as the purchases day book
Take students through illustration 1 from chapter 3 of the Study Text to
demonstrate how to record transactions in the day books.
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