Accounting A-ZADHUNIK COMPUTER INSTITUTE · TEACHER ROADMAP
Roadmap/ Module 3 · Subsidiary Books/ Purchase Book & Purchase Return
MODULE 3 — SUBSIDIARY BOOKS

Purchase Book & Purchase Return

🛒Purchase Book & Purchase Return Book

Purchase Book wich sirf woh goods record hunde hain jo business credit te khareede — cash purchases isme nahi aunde (woh Cash Book wich jande hain).

📗Purchase Book Format

DateSupplier NameInvoice No.Amount (₹)
05-04Ravi TradersINV-10180,000
12-04Sharma FurnitureINV-04525,000

â†Šī¸Purchase Return Book (Return Outward)

Jado business khareeda saman wapas karda hai supplier nu (kharab ya galat item), usnu Purchase Return kehnde hain. Iska document Debit Note hunda hai.

Purchase Return → Supplier's A/c Dr.  To Purchase Return A/c