Purchases Journal
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MS: Jurnal Belian · EN: Purchases Journal · ZH: 购货日记账
Meaning
The Purchases Journal is a special journal that records only the credit purchases of goods for resale. It is prepared from the purchase invoices received from suppliers. Cash purchases are not recorded here because they are entered in the Cash Book instead.
Example
Indah Trading buys goods worth RM800 on credit from Cerah Supplier. It is recorded in the Purchases Journal, then posted as a credit to Cerah Supplier's account for RM800, while the monthly total is posted to the debit of the Purchases account.
Source: DSKP KSSM Prinsip Perakaunan Tingkatan 4