LCCI -- Purchases ledger

You just think you are doing what account on T form. Don't think about the Money (Bank or Cash). On the left side of T form, posted the increasing item. On the right side of T form, posted the decresing item.

So when you buy some items and do posting, just Debit "Purchase A/C" due to Goods increase on your company side. And when you are doing "Supplier A/C" just Credit due to goods decrease from Supplier.

And other question by you about the Customer, same concept. On the Customer side, they buy something so they receive the goods, right? Therefore, just Debit "Customer A/C" and then Credit "Sales A/C" due to your goods out to customer.

By the way, if you buy some stationery what will you do? Just debit "stationery a/c", right? Why? Because stationery are increased. On the same time, you need credit "Cash / Bank a/c" due to money out.

I hope I can help you.
Seavia

首先你要搞清楚 purchases ledger 係一個 ledger, 唔係一個 account, 根本就冇 T form 可言!

你想問o既究竟係 purchases ledger 入面果 d personal accounts (e.g. ABC Company a/c) 定係 Purchases Ledger Control Account (PLC, 又稱Creditors Control Account) ??

如果係 personal accounts, 正常係你「賒貨」爭佢錢, Dr. Purchases, Cr. ABC Company;
咁咪有個 credit balance (liability) 叫 ABC Company, 代表你爭佢錢囉!
你畀錢時就 Dr. ABC Company, Cr. Bank; 個 liability 咪冇左囉

如果你係講緊LCC入面要考o既 control accounts
個原理都係一樣, 「賒貨」就 Dr. Purchases, Cr. PLC
畀錢咪 Cr. PLC, Cr. Bank 囉!

(customer 同 supplier; 賣貨同買貨時, 係將 dr 同 cr 掉轉)

Purchases ledger其實即係purchases

係purchases account內增加係debit,減少係credit
你買貸,即係purchases增加,咁就debit
如果係比錢買貸的話,個字就寫cash or bank
如果係賖貸的話,就寫creditor個名
purchases應該credit只得balance c/d