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Purchase Ledger

Aims and Objectives

To learn the basics of maintaining the manual Purchase Ledger

Designed to follow on from the Basic Book-keeping

Target Audience

Anyone who has a basic understanding of book-keeping techniques and who wants to learn how to maintain a Purchase Ledger


A reasonable level of numeracy; experience on the Pitman Training Basic Book-keeping course

Course Content

  • Lesson 1:

    - Introduction to credit purchases;
    - Purchase invoices;
    - Completing the Purchases Day Book.

  • Lesson 2:

    - The purpose of keeping a Purchase Ledger;
    - Locating information to be recorded in the Purchase Ledger accounts;
    - Writing up Purchase Ledger accounts;
    - Cross-referencing entries in the Purchase Ledger with the Purchases Day Book and Cash Book.

  • Lesson 3:

    - Reconciling the information contained in a supplier's statement;
    - Preparing a list of balances from individual Purchase Ledger accounts;
    - Writing up a Purchase Ledger Control Account;
    - Detecting errors between the Purchase Ledger Control Account and the Individual Purchase Ledger Accounts;
    - Stock records;
    - The importance of accounting for all VAT.

Course Duration: 8-10 hours

Course Code: 1010290913