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Purchase journal
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<p>A purchase journal is an </p> accounting journal and it is also a prime entry book/daybook/main entry book which is used in an accounting system to keep track of the orders of items placed using <a href="/facts/Accounts_payable/paPtrc3d">accounts payable</a>.<a class="footnote-ref" id="fnref:1" href="#fn:1"><sup>1</sup></a> <p>Simply a purchase journal can be defined as the main entry book which is used to record <a href="/facts/Credit/JQ76P6no">credit</a> transactions (credit purchases) for resalable purposes. </p><p>The <a href="/facts/Source_document/pcBaz1fc">Source document</a> which is used as an evidence in recording transactions into purchase journal is Purchase invoice/invoice received/original invoice </p><p>Credit purchase of current assets/Non current assets are not considered when recording in Purchase journal. </p>