Special journal, also called a purchase day book, used to record credit purchase invoices before posting to payables and expense or inventory accounts.
A purchase journal is a special journal used to record supplier invoices for credit purchases. It is also called a purchase day book, purchases journal, or bought day book in some bookkeeping systems.
The purchase journal gives the accounting team a controlled record of supplier invoices before amounts are posted to accounts payable, supplier subsidiary ledgers, inventory, expenses, or other accounts. It supports vendor follow-up, purchase cutoff, and liability completeness.
Each entry normally identifies the invoice date, supplier, invoice number, description, amount, tax if applicable, and posting reference. Supplier-level detail supports the accounts payable ledger. Totals support the accounts payable control account and the relevant expense or asset accounts in the general ledger.
| Field | Why It Matters |
|---|---|
| Invoice date | Supports expense and liability cutoff |
| Supplier | Supports vendor account posting |
| Supplier invoice number | Connects the journal to the source document |
| Description | Helps classify the purchase correctly |
| Amount | Supports payable, expense, inventory, or asset posting |
| Posting reference | Shows when the invoice was posted to the ledger |
A company receives a $1,800 supplier invoice for inventory purchased on credit:
| Account | Debit | Credit |
|---|---|---|
| Inventory | 1,800 | |
| Accounts Payable | 1,800 |
The invoice appears in the purchase journal first, then updates the supplier account and general ledger.
The purchase journal is for credit purchases, not supplier payments. Payments to suppliers usually appear in a cash payments journal or cash book.
The purchase journal also does not prove the purchase is classified correctly. The accountant still needs to decide whether the amount belongs in inventory, supplies, repairs, prepaid expenses, fixed assets, or another account.
In many bookkeeping systems, yes. Both terms refer to the book of original entry for credit purchase invoices.
Usually no. Cash purchases are normally recorded in a cash payments journal or cash book.