This is where all purchase & expense invoices received should be listed.

Each invoice should be numbered in order as received to ensure completeness & for ease of cross-reference. The entry into the Daily Purchase Register should include:

• Invoice number
• Date
• Description
• Total (gross) amount
• Sales Tax included (if applicable)
• Net amount (gross less Sales Tax) – detailed between type of purchase/expense

The totals (usually monthly) will be Debited to the relevant purchase/expense accounts in the general ledger, & Credited to the Payables Control account.