Page 42 - F3 -FA Integrated Workbook STUDENT 2018-19
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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 general ledger
using the principles of double-entry bookkeeping.
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