{{hatnote|Not to be confused with purchase ledger, a different system in accounting.}}
'''A purchase journal''' is an 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 accounts payable.<ref>{{Cite news|url=https://www.myaccountingcourse.com/accounting-dictionary/purchases-journal|title=Purchases Journal - Definition {{!}} Meaning {{!}} Example|work=My Accounting Course|access-date=2017-10-09|language=en-US}}</ref>
Simply a purchase journal can be defined as the main entry book which is used to record credit transactions (credit purchases) for resalable purposes.<ref>{{Cite web|url=http://www.accountingexplanation.com/purchases_journal.htm|title=Purchases Journal - An Example - AccountingExplanation.com|website=www.accountingexplanation.com|access-date=2017-10-09}}</ref>
The Source document which is used as an evidence in recording transactions into purchase journal is Purchase invoice/invoice received/original invoice
Credit purchase of current assets/Non current assets are not considered when recording in Purchase journal.
== Double entry related to credit purchase for resalable purpose ==
*Purchase a/c Debit *Creditors a/c Credit
== See also == * Sales journal * General journal * Bookkeeping * Special journals
== References == {{Reflist}} Category:Accounting journals and ledgers Category:Accounts payable