This post will help you to learn about the purchase-day book and purchase return-day book. This is a very important topic from an exam point of view. Double entries usually appear in exams from this chapter.

What Is Purchase Day Book In Accounting

The bills received by a company from its credit suppliers are listed in the purchase day book. A company must maintain a record of all of its purchasing transactions in order to know how much money it owes to the supplier at any one time.

The purchase day book includes all of the fundamental information about a purchase, such as the transaction date, the retailer’s or supplier’s name, the price of the acquisition or purchase, the retailer’s or supplier’s invoice number, and the procurement invoice.

  1. What does the purchase day book consist of __?
  1. Cash
  2. receipts
  3. supplier invoice
  4. bank statement

The answer is 3 because the purchase-day book consists of supplier invoices.

  1. X purchased office equipment on credit worth 5000. Select the correct double entry for this purchase.
  1. Payable debit 5000, purchase credit 5000
  2. Purchase debit 5000, payable credit 5000
  3. Cash debit 5000, payable credit 5000
  4. Payable credit 5000, cash credit 5000.

The correct answer is 2 as purchases will be debited and recorded in the statement of profit and loss and payable means liability and will record in the statement of profit and loss.

What Is Purchase Return Day Book In Accounting

The credit notes obtained when goods are returned to suppliers are recorded in the purchase returns day book. The purchase records and the purchase returns records are both referred to as ‘primary entry books.’ They are used to record transactions before they are registered elsewhere.


  1. You have received some defective goods and have returned them to the sender.
  2. Y recorded an invoice for the goods that y has received and received the delivery of items that is in extra of y’s requirements. Y have the supplier’s permission to return them.


Y purchased clothes for 2000 on credit. When he wear those clothes he found that clothes are damaged and he returned those clothes to the supplier. Record the double entry for both cases one by one.


  1. for the first transaction clothes (purchase) debit 2000, payable credit 2000
  2. For the second event, Debit payable with 2000, credit purchase return 2000 (liability is decreasing so we write debit and purchase is also so we did purchase debit in the first case and now we will do inverse entry in the second case )

Important points

  • Expense purchases, as opposed to inventory purchases, might be recorded in an expense day book. Alternatively, you might keep track of all of your purchases in one spot.
  • In the day books, purchases and spending can be broken down into numerous categories. A computer spreadsheet, similar to the sales day books, might be used to create an evaluated purchase day book.
  • Supplier invoices will be assigned a specific reference figure based on the accounting system of the supplier. The receiving company will need to code these invoices before they can be entered into their accounting system.
  • The general ledger, control payables account, the sales tax control account, and the related purchases and expense accounts are all updated with the day book totals for purchases and purchase returns.
  • Capital expenditure accounts will be included in expense accounts and will account for documenting business expenses such as admin costs. Individual supplier amounts are recorded in the payables ledger personal accounts (where these are maintained as memorandum accounts separate from the general ledger).

General Questions

Are the purchase book and purchase day book the same in accounting?

Both names are the same.

Is purchase day book a journal or ledger in financial accounting?

It is a leger in accounting.

What is another name for the purchase day book in financial accounting?

The other name of the purchase day book is purchase journal, book of invoice or invoice book and bought book, etc.

What is the purchase day book is used to record?

It is used to record the purchase of commodities and anything in the business.

Must read previous notes

Receiving money

posting transaction

Sales tax