A Purchase Register is a subsidiary book maintained by a business to record all credit purchases of goods made for resale or for use in business operations. It is also known as the Purchases Book or Purchases Journal. It records only credit purchases of goods and merchandise, while cash purchases are recorded in the Cash Book. Similarly, the purchase of assets such as machinery, furniture, land, or buildings on credit is not entered in the Purchase Register because such items are not purchased for resale as goods. The main purpose of maintaining a Purchase Register is to provide a systematic and convenient record of credit purchases. Instead of recording every credit purchase separately in the Purchases Account in the ledger, transactions are first recorded chronologically in the Purchase Register. The total of the register for a particular period is then posted to the Purchases Account. Individual supplier accounts are credited separately in the ledger. A Purchase Register generally contains columns such as date, particulars or name of supplier, invoice number, ledger folio, details of goods purchased, gross amount, trade discount, and net amount. The format may vary according to the requirements of the business. Trade discount allowed