Record the vendor invoices in the Purchases Journal and update the Subsidiary Ledger accounts. After you update the Subsidiary Ledger for a particular invoice, you'll place a check mark in the Posting Reference column of the Purchases Journal. Second, after all the vendor invoices have been recorded in the Purchases Journal, you'll have to total the amounts and post the total to the General Ledger accounts for Accounts Payable and Purchases. Finally, reconcile the total in Accounts Payable to the total of the Subsidiary Ledger accounts.

Vendor Invoices

Date	Supplier Invoice	Supplier Name	Supplier Address	Amount
March 7	AJ34	Bud