Question

Bought goods for cash Rs 10 ,000

Answer 1

purchase account dr 10000

to cash account. 10000

Answer 2

Purchases A/c is a personal A/c . Rule of personal A/c are Debit the reciever and credit the giver . Here we are recieving something by giving cash so here purchase A/C will be debited and cash is real A/c and rule of real A /C is debit what comes in and credit what goes out so here cash will be credited .

Journal will be

Purchases A/c dr. 10000

To cash A/c. 10000

(Being goods purchased)