500 1,08,500 Dec. 30 106 Add. Packing and delivery charges 500 Jain Electricals. Choura Rasta 2000 table fans@ 500 cach. 400 Heaters@' 100 each. 100 Electric Irons@ 200 each. 1,00,000 40,000 20,000 1,60,000 32,000 1,28,000 15,360 Less: Trade Discount 20% 1,43,360 Sales tax 12% Purchases A/c Dr. Dec. 31 6,08,860 Multi column purchases book If business consists of two or more departments and number of transactions are large then keeping general purchase book is impractical. In this situation a separate book is kept for each department or a multi column purchase book is kept. In multi column purchases book a separate column is prepared for each commodity.Date,name of purchaser,invoice number and total amount are written in multi column purchases book. The detailed description of goods is not necessary.The complete descrption can be seen in invoice. The method of multi column purchase book can also be applied to purchases return book,sales book and sales return book. 1 Illustration: 18 b10 Enter the following transactions in multi-column purchases book of Vijay Kirana Store Kota : 2017 Jan.5 Purchased goods from Hariom Bros. Baran on Credit 06 Tins Ghee @ 1000 per tin 09 Tins Oil @ 600 per tin 40 Bags Sugar @ 350 per bag Invoice No. 63 Jan. 22 Purchased goods from Jai Prakash & Sons Bundi on Credit. 05 Tins Ghee @ 1200 per tin 07 Tins Oil @