Purchase Book | Types | Examples | Subsidiary Books

Purchase Book Feature Image

Purchase Book:

Purchase Book is that book in which we have record all the business credit transactions related to the purchase of goods only. It is an original entry book like a Cash Book. Cash purchases of goods are not recorded in it because all these transactions are recorded in the Cash Book. This book is also known as purchase register, purchase day book, purchase journal and purchase invoice book.

Type of Purchase Book:

It is the two type shown below:

  1. Simple
  2. Columnar

1. Simple:

This format is used by the seller who has the Unlimited types of products in which he is trading. The format of it shown in the following image:

Purchase Book format - Purchase Book | Types | Examples | Subsidiary Books
Purchase Book format

Example:

From the following particulars, prepare the Purchases Book of a Stationary merchant:

01/02/2018 Purchased from M/s Ram & Sons.

100 Packets of the ball pens @ Rs 20 per Packets

60 Packets of the Ink pens @ Rs 40 per Packets

04/02/2018 Purchased from M/s sham & Sons.

50 Ream of the A4 size paper reams @ Rs 150 per Ream

200 Pcs of the Small Note Book  @ Rs 18 per pcs

100 Pcs of the Lager Note Book  @ Rs 28 per pcs

07/02/2018 Purchased from M/s Raghunath store.

70 Boxes of the pencils @ Rs 15 per Box

40 Boxes of the erasers @ Rs 20 per Box

Solution:- 

Purchase Book 

Purchase Book Example - Purchase Book | Types | Examples | Subsidiary Books

2. Columnar:

This format is used by the seller who has the limited types of products in which he is trading because in this format accountant will show all the products of the business in the separate column to find out the sale of individual products and closing stock or gross margin on each type of products. The format of it shown in the following image:

 

Purchase Book format 2 - Purchase Book | Types | Examples | Subsidiary Books
Columnar Purchase Book format

Example:

From the following particulars, prepare the Purchases Book of a Stationary merchant:

01/02/2018 Purchased from M/s Ram & Sons.

100 Packets of the ball pens @ Rs 20 per Packets

60 Packets of the Ink pens @ Rs 40 per Packets

04/02/2018 Purchased from M/s sham & Sons.

50 Ream of the A4 size paper reams @ Rs 150 per Ream

200 Pcs of the Small Note Book  @ Rs 18 per pcs

100 Pcs of the Lager Note Book  @ Rs 28 per pcs

07/02/2018 Purchased from M/s Raghunath store.

70 Boxes of the pencils @ Rs 15 per Box

40 Boxes of the erasers @ Rs 20 per Box

Solution: –

We had solved the same question with a columnar method. The columnar method is used where are the recurring purchase of the single product in the day or week or month to get an easy total of it.

Columnar Purchase Book Example - Purchase Book | Types | Examples | Subsidiary Books
Columnar Purchase Book Example

If you have any question about this topic of Purchase Book please ask it in the comment section below.

Thanks

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