Question

write a journal entry for Goods purchased from ram ₹40000

Answer 1

purchases a/c ...dr 
  to ram a/c .....cr

Answer 2

As the nature of the goods is not mentioned, following would be the general entry. The nature of th purchase is important as stock can also be purchased.

Purchases A/C Dr.

To Cash A/C

The reason that purchases account had been debited is because a purchase has been made and something has been added.

The reason for crediting the cash account is that cash is going out of the business and according to the basic rule of accounting, anything that goes out is credited.