📘 Lesson — Purchase Kya Hai? in Tally Prime
1. Purchase kya hai?

Purchase ka matlab hai business ke purpose se goods, materials ya services ko kisi seller/supplier se kharidna.

Simple Words Mein

Business ke liye maal ya service kharidna = Purchase

Business mein purchase isliye ki jaati hai taaki:

Goods ko aage sell kiya ja sake
Production mein use kiya ja sake
Business operations chalaye ja saken
Customer ki demand fulfill ki ja sake
2. Simple Example

Maan lo DSD Computers laptops sell karta hai.

DSD Computers ne:

10 Laptops ₹40,000 each mein kharide
Supplier se maal receive kiya
Total Purchase = ₹4,00,000

Yahan DSD Computers ke liye:

Laptop kharidna = Purchase

Aur jis supplier se laptops kharide gaye:

Supplier = Seller

3. Purchase aur Sale mein Difference

Purchase aur Sales ek hi transaction ko do different viewpoints se represent karte hain.

Example:

DSD Computers ne ABC Suppliers se ₹50,000 ka laptop stock kharida.

DSD Computers ke liye:

Purchase

ABC Suppliers ke liye:

Sales

DSD Computers ABC Suppliers
Buyer Seller
Purchase Sales
Stock increase Stock decrease
Supplier payable ho sakta hai Customer receivable ho sakta hai
🧠 Memory Trick

Jo business maal kharid raha hai = Purchase
Jo business maal bech raha hai = Sales

4. Purchase kyun ki jaati hai?

Business ko different reasons se purchase karni pad sakti hai.

1. Resale ke liye

Example:

Computer shop laptops kharidti hai aur customers ko sell karti hai.

2. Production ke liye

Manufacturing company raw material purchase karti hai.

3. Office Use ke liye

Business stationery, printing material ya other supplies purchase kar sakta hai.

4. Business Services ke liye

Business accounting, advertising, internet, consulting etc. services bhi purchase kar sakta hai.

5. Purchase ke Main Types

Basic accounting mein purchase ko payment ke basis par commonly do categories mein samjha jata hai:

A. Cash Purchase

Jab purchase ka payment immediately cash/bank se kar diya jata hai.

Example

DSD Computers ne ₹20,000 ka computer accessory purchase kiya aur immediately cash payment kar di.

Basic Entry

Purchase A/c Dr. ₹20,000
To Cash A/c ₹20,000

B. Credit Purchase

Jab goods purchase kiye jaate hain lekin payment baad mein karni hoti hai.

Example

DSD Computers ne ABC Suppliers se ₹50,000 ka stock credit par purchase kiya.

Basic Entry

Purchase A/c Dr. ₹50,000
To ABC Suppliers ₹50,000

Yahan supplier ke account mein amount payable create hota hai.

6. Cash Purchase vs Credit Purchase
Cash Purchase Credit Purchase
Payment immediately Payment later
Cash/Bank involved Supplier involved
Cash/Bank decreases Supplier payable increases
Example: ₹20,000 cash purchase Example: ₹50,000 credit purchase
Easy Memory

Cash Purchase → Purchase + Cash/Bank

Credit Purchase → Purchase + Supplier

7. Purchase Transaction mein kya-kya Information hoti hai?

Ek proper purchase transaction mein commonly ye details hoti hain:

Purchase Date
Supplier Name
Supplier Invoice Number
Purchase Item
Quantity
Rate
Gross Amount
Discount
Tax, if applicable
Net Amount
Payment Terms
Due Date
Narration
Example
Particular Details
Supplier ABC Suppliers
Item Laptop
Quantity 5
Rate ₹40,000
Gross Amount ₹2,00,000
Payment Credit
Due Date 30 Days
8. Purchase aur Stock ka Relation

Agar business stock items purchase karta hai aur inventory tracking enabled/configured hai, to purchase transaction se stock quantity generally increase hoti hai.

Example

Opening Stock:

10 Laptops

Purchase:

5 Laptops

Total Stock:

15 Laptops

Later agar 3 laptops sell kiye:

15 − 3 = 12 Laptops

🧠 Memory Trick

Purchase → Stock In

Sales → Stock Out

9. Purchase ka Accounting Effect

Purchase ka accounting effect transaction ke nature par depend karta hai.

Goods for Resale

Business ne goods purchase kiye:

Purchase/Inventory increase
Cash/Bank reduce ho sakta hai, ya
Supplier payable create ho sakta hai
Example — Credit Purchase

Purchase A/c Dr.

To Supplier A/c

10. Purchase Invoice kya hota hai?

Purchase Invoice supplier ki taraf se diya gaya document hota hai jo goods/services ki purchase ko detail mein show karta hai.

Invoice mein commonly:

Supplier details
Buyer details
Invoice number
Date
Item/service details
Quantity
Rate
Amount
Discount
Applicable tax
Total amount

hota hai.

Simple Flow

Supplier → Invoice → Buyer

Buyer us invoice ke basis par purchase accounting record kar sakta hai.

11. Purchase Voucher in Tally Prime

Tally Prime mein purchase transaction record karne ke liye generally:

Purchase Voucher — F9

use kiya jata hai.

Basic Navigation

Gateway of Tally → Vouchers → F9 Purchase

12. Tally Prime mein Basic Purchase Entry

Maan lo:

DSD Computers ne ABC Suppliers se:

2 Laptops
Rate ₹40,000 each
Total ₹80,000
Credit Purchase

kiya.

Basic Accounting Effect

Purchase A/c Dr. ₹80,000

To ABC Suppliers ₹80,000

Agar inventory details maintain ki ja rahi hain, to item quantity bhi record ki jayegi.

13. Purchase Voucher mein Important Details

Tally Prime mein purchase invoice record karte waqt commonly:

Party Details

Supplier select karein.

Purchase Ledger

Applicable purchase ledger select karein.

Item Details
Stock Item
Quantity
Rate
Amount
Other Details
Discount
Applicable taxes
Invoice details
Narration

Actual fields/options company configuration aur transaction type ke according vary kar sakte hain.

14. Purchase Return kya hota hai?

Agar purchased goods mein:

Damage ho
Wrong item ho
Quantity issue ho
Quality issue ho
Supplier ko goods wapas karne ho

to Purchase Return ho sakta hai.

Example

DSD Computers ne 10 laptops purchase kiye.

Unmein se 1 laptop defective nikla.

Supplier ko 1 laptop return kar diya.

Ye:

Purchase Return

hai.

Purchase Return ko Tally mein appropriate Debit Note process se record kiya ja sakta hai, depending on the transaction setup.

15. Purchase vs Purchase Return
Purchase Purchase Return
Goods business mein aaye Goods supplier ko wapas gaye
Stock increase ho sakta hai Stock decrease ho sakta hai
Supplier payable increase ho sakta hai Supplier payable reduce ho sakta hai
Purchase Voucher Generally Debit Note
Memory

Purchase = Stock In

Purchase Return = Stock Out to Supplier

16. Purchase aur Payment mein Difference

Ye distinction Tally learning mein bahut important hai.

Purchase

Goods/service acquire karna.

Payment

Us goods/service ke against money pay karna.

Example:

1 January:

₹50,000 ka credit purchase

10 January:

₹50,000 supplier ko payment

Yahan:

1 January → Purchase

10 January → Payment

Dono transactions alag ho sakte hain.

🧠 Memory Trick

Purchase = Maal/Service aaya

Payment = Paisa gaya

17. Purchase ka Practical Flow
Credit Purchase

Supplier se Goods Receive

↓

Purchase Invoice

↓

Purchase Entry

↓

Supplier Payable

↓

Later Payment

↓

Supplier Outstanding Reduce

18. Purchase Example — Complete
DSD Computers

ABC Suppliers se:

5 Laptops @ ₹40,000

Purchase kiye.

Calculation

5 × ₹40,000

= ₹2,00,000

Agar purchase credit par hai:

Purchase A/c Dr. ₹2,00,000

To ABC Suppliers ₹2,00,000

Result
Stock quantity increases, if inventory is maintained
Purchase recorded
Supplier payable = ₹2,00,000
Cash/Bank immediately reduce nahi hua

Later ₹1,00,000 supplier ko pay kiya:

ABC Suppliers Dr. ₹1,00,000

To Bank A/c ₹1,00,000

Remaining payable:

₹1,00,000
19. Purchase ke Common Examples
Business Purchase Example
Computer Shop Laptop, Keyboard, Mouse
Garment Shop Shirts, Jeans, T-Shirts
Grocery Store Rice, Oil, Pulses
Furniture Shop Chairs, Tables
Mobile Shop Smartphones, Chargers
Manufacturing Unit Raw Material
Office Stationery, Printing Supplies
20. Common Mistakes
❌ Mistake 1: Purchase ko Payment samajhna

Purchase aur payment separate transactions ho sakte hain.

❌ Mistake 2: Har purchase ko Cash Purchase samajhna

Purchase cash ya credit dono ho sakti hai.

❌ Mistake 3: Supplier aur Customer confuse karna

Purchase → Supplier

Sales → Customer

❌ Mistake 4: Purchase Return ko normal Purchase samajhna

Purchase Return mein goods supplier ko wapas jaate hain.

❌ Mistake 5: Quantity aur Rate verify na karna

Inventory purchase mein quantity × rate check karna important hai.

🧠 Easy Memory Tricks
Purchase

P = Product/Service Purchased

Cash Purchase

CP = Purchase + Cash/Bank

Credit Purchase

CRP = Purchase + Supplier Payable

Purchase Return

PR = Purchase Reverse/Return

Purchase vs Payment

Purchase = Maal Aaya

Payment = Paisa Gaya

📊 Quick Revision Table
Topic Meaning
Purchase Business ke liye goods/services acquire karna
Cash Purchase Purchase + immediate cash/bank payment
Credit Purchase Purchase + supplier payable
Purchase Invoice Purchase details ka document
Purchase Voucher Tally mein purchase record karne ka voucher
Shortcut F9
Purchase Return Supplier ko purchased goods return karna
Common Return Voucher Debit Note
Purchase Effect Stock/expense/accounting effect depends on nature
Supplier Purchase side ka seller
🖥️ Classroom Practical
Practical 1 — Cash Purchase

DSD Computers purchased:

10 keyboards
₹1,000 each
Cash payment
Student Task

Calculate:

10 × ₹1,000 = ₹10,000

Basic entry prepare karein.

Practical 2 — Credit Purchase

DSD Computers purchased:

5 laptops
₹40,000 each
Supplier: ABC Suppliers
Credit purchase

Calculate:

5 × ₹40,000 = ₹2,00,000

Basic accounting entry prepare karein.

Practical 3 — Purchase Return

Purchased:

10 keyboards @ ₹1,000

Returned:

2 keyboards

Calculate:

Purchase Return = ₹2,000

Student ko identify karna hai:

Quantity returned
Return amount
Supplier effect
Stock effect
✍️ Practice Questions
Theory
Purchase kya hai?
Cash Purchase kya hoti hai?
Credit Purchase kya hoti hai?
Purchase aur Sales mein kya difference hai?
Purchase aur Payment mein kya difference hai?
Purchase Invoice kya hota hai?
Purchase Voucher kya hota hai?
Tally Prime mein Purchase Voucher ka shortcut kya hai?
Purchase Return kya hota hai?
Purchase mein supplier ka kya role hota hai?
Practical

Q1. DSD Computers purchased 10 keyboards @ ₹1,500 each for cash. Calculate purchase amount and prepare the basic entry.

Q2. DSD Computers purchased 5 laptops @ ₹45,000 each from ABC Suppliers on credit. Calculate purchase amount and prepare the basic entry.

Q3. From a purchase of 20 keyboards @ ₹1,000 each, 3 keyboards were returned to the supplier. Calculate the purchase return amount.

Q4. DSD Computers purchased goods worth ₹80,000 on credit and later paid ₹50,000 to the supplier. Calculate the remaining supplier outstanding.

🎯 Learning Outcomes

Lesson complete hone ke baad student:

Purchase ka meaning explain kar payega.
Cash aur Credit Purchase identify kar payega.
Purchase aur Sales ka difference samajh payega.
Purchase aur Payment ko differentiate kar payega.
Purchase Invoice ka purpose samajh payega.
Tally Prime mein Purchase Voucher identify kar payega.
F9 shortcut ka use samajh payega.
Purchase Return ka basic concept samajh payega.
Supplier payable ka basic calculation kar payega.
Purchase transaction ka basic accounting effect samajh payega.