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Explanation of the columns
i. Date: The date of the transaction is recorded in this column.
ii. Particulars: Particulars column records the name of the supplier and details of
items purchased.
iii. Ledger folio (L.F.): Page number of the ledger account on which the transaction
has been posted is mentioned in this column.
iv. Invoice No: This column is to record the invoice number issued by the supplier.
v. Details: It is the column to record sub-total of price of the goods.
vi. Amount: This column records the invoice price of the goods purchased. This
amount is payable to the supplier and transferred to the debit side of purchase
ledger.

Illustrations

1. Enter the following transactions in the purchase book.

2070 Baishak1 : Purchased from Hareram Traders
20 shirts @ Rs. 300 per shirt
30 pair of trousers @ Rs. 400 per piece
2070 Baishak 9 : Purchased from Pramod
10 coats @ Rs. 1,500 per coat
25 shirts @ Rs. 400 per shirt
Less : Trade discount 10% on both
2070 Baishak 17 : Purchased from Bigyan Store
15 jackets @ Rs.800 on cash
2070 Baishak20 : Purchased from Kiran
40 pair of trousers @ Rs. 450 each
Amount
Date Invoice No. Particulars LF
Detail (Rs.) Total (Rs.)
2070-1-1 Purchased from Hareram Traders
20 shirts @ Rs. 300 shirt 6,000
30 Trousers @ Rs. 400 trousers 12,000 18,000
2070-1-9 Purchased from Pramod
10 coats @ Rs. 1,500 each 15,000
25 shirts @ Rs. 400 each 10,000
Less: Trade discount 10% 25,000
(2,500) 22,500
070-1-20 Purchased from Kiran
40 Trousers @ Rs. 450 each 18,000
Total Purchase A/c 58,500

Office Practice and Accounting 9 155