In other words, Journal can be used for recording such entries as cannot conveniently be made or recorded in any other subsidiary book or which are not sufficiently large in number to require a special subsidiary book being maintained for them. Form: While passing a Journal entry the debit entry is listed first. The debit amount appears in the first of the two amount columns. The amount to be credited appears below the debit entry. The amount of this entry appears in the second of the two amount columns. Ledger Folio (L.F.) column is provided to facilitate a ready reference of the page in the ledger on which that particular column is provided to facilitate a ready reference of the page in the ledger on which that particular account appears. This reference is inserted at the time of recording the entry in the ledger. The presence of this reference indicates that the entry has been posted in the ledger. Every entry requires a brief explanation at the foot of each entry. This brief explanation is technically known as "narration". Purchase book : Purchase book is "used to record only credit purchases of goods, i.e., to record credit purchases of those commodities only in which the firm deals. Thus the purchases of nylon sarees on credit by a firm dealing in sweets will not be recorded in purchase book. Purchase book is also called the 'Bought Book', 'Bought Day Book', 'Purchases Day Book' or 'Invoice Book'. The rulings vary from the ordinary two columns for details an total respectively to the several columns in use in those business where owing to the complexity of the transactions, analysis becomes imperative if the system of book-keeping is to furnish really satisfactory information The transactions recorded in the purchase book are daily posted into the ledger to the credit of the different parties from whom the goods have been purchased on credit. At intervals of generally a month the total value of all the purchases are cast. This total amount is posted to the debit of purchases account in the ledger. This completes the double entry at the end of each interval The treatment of trade discount necessitates special attention. Trade discount is an allowance from the catalogue price of goods. It should be deducted from the invoices which will be entered net in the Purchase Book. Cash discount allowed, if any, will be based upon the true figure, i.e, after deducting trade discount Illustration I. From the following particulars prepare the Purchase Book of Ms Adesh Kumar, a dealer in Electrical goods. Sept. 1,1993 Bought from M/s Om Prakash & Company 10 Usha Diplomat fans @ Rs. 200/- per fan 600 Phillips Lamps @ 2.50 per Lamp Packing charges Rs. 100/- Sep. 10 Purchased from M/s Kiran & Company 3 Kassels Fans-48" @ Rs. 250/- per fan. 30 Bundles of PVC wire @ Rs. 100/- per bundle Trade discount allowed a 10% Sep. 30 Purchased from M/s Anand and brothers. 10 Immersion Heaters @ Rs. 30/- each.. x32 4 table lamps (Ashok) @ Rs.251- each