Accountancy, asked by Anonymous, 1 year ago

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Q. Purchases book is a record prepared from the invoices received from suppliers. Is it correct?Give reasons.

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Answers

Answered by Anonymous
2

Purchases Book is a Subsidiary Book/ Day Book which is exclusively maintained to record all purchase transactions. It is a record prepared from the invioces received from the suppliers.

Reason : You can even see Invioce No. column in the purchase subsidiary book.

Answered by janmayjaisolanki78
3
Subsidiary Book or a Day Book is a book of Original Entry. Subsidiary Books contains the records of similar Transactions. An organization maintains six kinds of Subsidiary books. They are Cash Book, Purchase Book, Purchase Return Book, Sales Book, Sales Return Book, and Journal Proper.

Organizations that do not maintain the Subsidiary Books maintain Journal for all the transactions. A Journal holds records of all entries irrespective of their nature. Thus, Journal does not bifurcate the entries on the basis of their nature.

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