Purchases Journal Format
The Purchases Journal is a special journal in the books of prime entry used to record only credit purchases of goods meant for resale. It is the first record made before the total is posted to the debit of the Purchases account in the ledger at the end of the period. Cash purchases and purchases of non-trade assets are not recorded here.
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Blank format
| Date | Particulars (Supplier) | Folio | Amount (RM) |
|---|---|---|---|
| xx | xx | xx | XX |
| xx | xx | xx | XX |
| xx | xx | xx | XX |
| Posted to debit of Purchases account | XX |
The blank format shows structure only; do not enter real figures.
Write the journal name 'Purchases Journal' at the top as the heading, then set out the columns Date, Particulars (supplier), Folio and Amount (RM) from left to right. At the end of the period, add up the Amount column on a single ruled line and transfer that total to the debit of the Purchases account.
Parts of the format
- Journal title
- The name 'Purchases Journal' is written above the table so the type of book of prime entry is clear.
- Date column
- Records the date of each credit purchase invoice in chronological order.
- Particulars column
- States the name of the supplier who supplied the goods on credit.
- Folio column
- Shows the posting reference to the supplier's account in the purchases ledger.
- Amount column
- Records the value of the purchase after deducting trade discount, in RM.
- Total row
- The grand total of the Amount column is transferred to the debit of the Purchases account at period end.
Filled example
Perniagaan Kasut Ceria bought goods on credit during May 2026: on 3 May from Pembekal Sejati RM3,200; on 12 May from Kilang Kasut Utara RM5,500; and on 25 May from Syarikat Zamani RM2,300.
| Date | Particulars (Supplier) | Folio | Amount (RM) |
|---|---|---|---|
| 2026 May 3 | Pembekal Sejati | LB 1 | 3,200 |
| 12 | Kilang Kasut Utara | LB 2 | 5,500 |
| 25 | Syarikat Zamani | LB 3 | 2,300 |
| 2026 May 31 | Posted to debit of Purchases account | 11,000 |
The total RM11,000 (3,200 + 5,500 + 2,300) is transferred to the debit of the Purchases account.
Common layout errors
Related chapters and procedures
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