有關purchases journal

purchases journal n sales invoice are different.

Take buying n selling a machine as an example.

when u buy a machine, u will receive a purchase invoice.

record in the purchases journal

Dr Machinery
Cr Creditor

when u sell machine to others, u will give out a sales invoice to the buyer.

record in the sales journal

Dr Debtor
Cr Machinery


P.S. The one u bought things from u on credit is your debtor(assets)
The one sold things to u on credit is your creditor(liabilities)

2010-11-28 17:03:17 補充：
sorry for my mistake..

The one who u bought things from on credit is your debtor (assets)
The one sold things to u on credit is your creditor (liabilities)

這裏可以幫到你http://yahiwna.ws4.n365dns.com/yahoo.com.hk/hk/auction/178987536

購貨日記賬(Purchase Journal ) 目的在於記錄購貨及應付：出現係兩種可能 1. 以貨品入；或2.以購貨總目入。第一種入法一般會出現在以電腦記錄存貨，而第二種要以年尾盤存去估當年銷貨成本。入賬如下：Method 1: Dr. Stock Cr. CreditorMethod 2: Dr. Purchase Cr. Creditor而兩種方式都接受！僅供參考！