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Purchase invoice is first entered in the

Purchase invoice is first entered in the
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Purchases Account
  • B Cash Book
  • C Sales Journal
  • D Purchases Journal
Correct Answer: Option A
Explanation:
Purchases account. The purchases account is a general ledger account in which is recorded the inventory purchases of a business. This account is used to calculate the amount of inventory available for sale in a periodic inventory system.
Purchase journal is used for recording goods bought on credit

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