MEANING OF PURCHASE BOOK I CLASS 11 ACCOUNTANCY CH 10 SUBSIDIARY BOOK-II I PURCHASE & SALES BOOK

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LECTURE BY SANYAM BHAYANA II VIDYAM II CLASS 11 ACCOUNTS

📘 CLASS 11 ACCOUNTANCY – BASIC BOOKS OF ACCOUNT
📌 PURCHASE BOOK

📌 The Purchase Book is a subsidiary book used to record only credit purchases of goods.

✅ KEY FEATURES:
✔️ Records only credit purchases of items meant for resale or production.
✔️ Cash purchases and asset purchases are NOT recorded here.
✔️ Each entry is based on a purchase invoice received from the supplier.

📌 Example:
– Credit purchase of 100 chairs (if business is of furniture): ✅ Recorded
– Credit purchase of a machine: ❌ Not recorded here
– Cash purchase: ❌ Not recorded here

📌 BENEFIT:
Makes it easier to track and total credit purchases without going through the entire journal.

✅ Conclusion:
Purchase Book = Credit Purchases of Stock Only!
Helps in efficient recording and saves time.


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