The source document for purchase book is
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The Journal Proper contains those records. The entries are recorded in the Purchase Book from Source Documents. Invoices or bills received from the suppliers of goods serve as the Source Documents. We make the entries in the Purchase Book with the net amount of the invoice.
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The source document for recording entries in the book are inward invoice or bills received by the firm from the supplies of the goods lnwards invoice is received by the buyer from the seller on the receipt of invoice the buyer stamps it of receipt
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