Professional Documents
Culture Documents
• Theses are the key facts needed by Kingsford's bookkeeper in order to prepare the purchases
day book for Kingsford's Business.
• Invoices can sometimes contain many pages especially when a large quantity of goods are
bought. This does not affect the Accounting since only the final total is recorded.
HOW TO RECORD A PURCHASE INVOICE IN
THE PURCHASES DAY BOOK
• Albanie owns a hardware store. During the month of April 2021 she received the following purchases invoices from
her suppliers for goods she bought for resale.
• April 7 - Invoice 2845 Purchase invoice received from Bell Ltd for goods,$785
• April 11 - Invoice 3901 Purchase invoice received from R Khan for goods,$1450
• April 22 - Invoice 0783 Purchase invoice received from Aldo Ltd for goods,$2440
• April 29- Invoice 0442 Purchase invoice received from L Samson for goods,$635
• As each invoice are received , there are recorded in the purchases day book.
HERE IS A WORKED EXAMPLE OF ALBANIE’S
PURCHASES DAY BOOK
ALBANIE”S PURCHASES DAY BOOK Page 1
Date Supplier Invoice number Folio $
April 7 Bell Ltd 2845 PL 1 785
April 11 R Khan 3901 PL 2 1450
April 22 Aldo Ltd 0783 PL 3 2440
April 29 L Sampson 0442 PL 4 635
Total Purchases 5310
YOUR TURN TO WORK- PREPARING
PURCHASE DAY BOOKS
• Exercise 1- Vidyawattee owns a shoe shop. During May 2021, she received the following
purchase invoices:
May 3 Invoice 2730 Purchase invoice received from Whiteford Ltd for goods,$1230
May 11 Invoice 9702 Purchase invoice received from P Sackley for goods,$2720
May 24 Invoice 1818 Purchase invoice received from A Hereton for goods,$990
May 27 Invoice 2823 Purchase invoice received from Whiteford Ltd for goods ,$2440
PREPARING PURCHASE DAY BOOK
• Exercise 2
• Zaheer owns a retail unit selling men’s clothing. During January 2021,he received the
following purchase invoices:
• Prepare the accounting records necessary to record these transactions.
Jan 6 Invoice 3372 Purchase invoice received from Disley Ltd for goods ,$630
Jan 11 Invoice 4941 Purchase invoice received from P Harlew for goods,$1080
Jan 21 Invoice 3418 Purchase invoice received from Disley Ltd for goods,$1250
Jan 27 Invoice 5053 Purchase invoice received from P Harlew for goods, $1640