什么是采购日记帐？示例、日记条目和解释

监管机构还将制定送货上门的规则，但目前尚不可行。这意味着你无法一次性购买最大数量的鲜花、电子烟弹和食物。建议在您的营业场所保存账簿的年限至少为 10 年。收据、交货收据和采购订单等原始文件可以作为额外的证据，但不应取代索要发票的需要。这增加了负债，表明未来有义务向供应商付款。本书使用知识共享署名-非商业性-相同方式共享许可证，并且您必须署名 OpenStax。

• 采购日记中提供的详细信息量取决于采购类型和收到的产品。
• Finance Strategists 与本网站上的一些公司有广告关系。
• 会计原则要求实体将所有这些交易记录为负债。
• 多栏采购日记帐应始终有一个“其他”栏来记录不属于任何主要类别的信贷采购。

现金购买说明

当赊购存货时，资产负债表上的存货账户增加，反映资产增加，应付账款账户也增加，表明负债增加。如果以现金购买，则记入现金账户以减少公司手头现金，表明现金已用于购买库存。主体仅在使用手册记录会计信息时才使用采购日记帐。但是，如果实体使用会计系统记录其会计和财务信息，则不需要采购日记帐。

对于您的财务顾问来说，其中哪一项最重要？

• 为了加快您的发票流程、帮助您更快地获得付款并保持现金流，您可以使用电子发票软件。
• 当赊购存货时，资产负债表上的存货账户增加，反映资产增加，应付账款账户也增加，表明负债增加。
• 准确记录库存采购是有效库存管理和财务报告的基础。
• 使用参考信息，如果有人对此条目有疑问，他或她可以查看销售日志，第 26 页，交易#45321 和#45324。

您需要输入的只是日期、供应商名称、供应帐户、发票标识、交易描述和金额。这种特殊日记帐是为了减少普通日记帐中的大量交易而准备的。通常只有当实体有大量信用交易采购时才准备。由于采购日记帐只记录信用交易，因此在此期间进行的任何现金交易都不会过帐到其中。相反，所有现金库存和供应采购都记录在现金支出日记帐中。

库存采购日记帐分录

当退回帐户购买的商品或请求津贴时，会在采购退货和津贴日记帐中进行记录。供应商对最初购买用于转售的商品给予的退款和其他补贴称为采购退货和补贴。库存采购代表企业打算出售的商品的采购。

什么是采购日记帐？示例、日记条目和解释

例如，您因退回购买商品或调整费用金额而收到退款。当您从供应商处购买库存时，有时这些商品会因召回而损坏或无法出售。在这些情况下，您可以将货物退回给供应商以获得退款或抵扣未来的订单。采购退货和折让日记帐是用于跟踪这些退货和折让的特殊日记帐。采购退货和折价的会计处理与销售退货和折价的处理类似，只是涉及的科目不同。本指南是了解记录库存采购日记帐分录所涉及的原则和流程的基础资源，这是库存持有实体会计不可或缺的方面。

Introduction to Purchase Journal

In order to validate the purchase transaction recorded, you must have and keep the original invoice document issued by the vendor or supplier. When writing the manual purchase journal book, put the following basic information for every purchase entry. Purchases can be merchandise inventory for resale, materials used to render a service, raw materials used in manufacturing, and other types of purchases in connection with the nature of the business. Yes, purchasing inventory is recorded as an increase in assets (Inventory account) because it adds physical stock that the company intends to sell for a profit. The method of payment (cash or credit) influences which accounts are involved in the transaction.

If you look at the example in Figure 7.23, you see that there is no column for Utility Expense, so how would it be recorded? We would use some generic column title such as “other” to represent those cash transactions in the subsidiary ledger though the specific accounts would actually be identified by account number in the special journal. We would look up the account number for Utility Expense and credit the account for the amount of the check. If we received a refund from the electric company on January 28 in the amount of $100, we would find the account number for utility expense (say it is 615) and record it. In the purchases journal, using the perpetual method will require we debit Inventory instead of Purchases.

‘No apparent or discernable basis for the $1.13-million purchase price’

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