The Purchase Day Book

We have already seen that the purchase ledger is a mirror image of the sales ledger. You will therefore not be surprised to learn that the purchases day book is a mirror image of the sales day book. Do not be confused if you find it called the purchases journal or some other name, and do not be confused if it is a computerized system with a layout that makes sense to computer experts.

A typical purchase day book looks like the following:

The purchase day book is the medium through which a batch of suppliers’ invoices is posted into the nominal system and into the purchase ledger. It avoids the need to enter them individually into the nominal system. It is usually ruled off and entered monthly but this can be done at any suitable interval.


The narrative description in the journal should not be neglected. To do so may well cause difficulties

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