Purchase Ledger

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Designed for:

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 and experience of the Pitman Training 'Basic Book-keeping' course.



To teach the basics of maintaining a manual Purchase Ledger.

Course Content

  Lesson 1: Introduction to credit purchases, purchase invoices and 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 and the importance of accounting for all VAT.


  Designed to follow on from the Basic Book-keeping course.

  The flexibility and value of a self-study course designed to enable you to work at your own pace.

  A personalised workbook to use and keep as a reference guide on completion of the course.

  The opportunity to gain the widely recognised Pitman Training Certificate.

Course duration:

8 - 10 hours

What next:

Sales Ledger 
Final Accounts I 
Final Accounts II 
Sage Line 50 Computerised Accounts