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purchases account

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  • purchases account — ➔ account1 * * * purchases account UK US noun [C] ACCOUNTING ► an account in the purchase ledger where money spent on goods and services in a particular period is recorded on the debit side: »New inventory purchases are recorded in the purchases… …   Financial and business terms

  • purchases account — An account in which records are kept of transactions involving the buying of goods, either on credit or for cash. The double entries involved will be: debit the purchases account with the amount purchased and credit the creditors account for… …   Accounting dictionary

  • account — a record of a business transaction. When you buy something on credit, the company you are dealing with sets up an account . This means it sets up a record of what you buy and what you pay. You will do the same thing with any customers to whom you …   Financial and business terms

  • account — ac|count1 [ ə kaunt ] noun *** ▸ 1 arrangement with bank ▸ 2 report/description ▸ 3 arrangement with store ▸ 4 regular customer ▸ 5 for e mail ▸ 6 record of money ▸ + PHRASES 1. ) count an arrangement in which a bank takes care of your money. You …   Usage of the words and phrases in modern English

  • account payable — account′ pay′able n. pl. accounts payable bus a liability to a creditor, usu. for purchases of goods and services • Etymology: 1935–40 …   From formal English to slang

  • Account Balance — 1. The amount of money in a financial repository, such as a checking account, at any given moment. 2. The total amount of money owed to a third party such as a credit card company, utility company, mortgage banker or other type of lender or… …   Investment dictionary

  • account payable — pl. accounts payable. a liability to a creditor, carried on open account, usually for purchases of goods and services. [1935 40] * * * Any amount owed as the result of a purchase of goods or services on a credit basis. Although a firm making a… …   Universalium

  • account payable — noun a liability account showing how much is owed for goods and services purchased on credit the problem was to match receivables and payables in the same currency • Syn: ↑payable • Hypernyms: ↑indebtedness, ↑liability, ↑financial obligation * *… …   Useful english dictionary

  • purchases ledger control account — See: creditors ledger control account …   Accounting dictionary

  • account book — /ə kaυnt bυk/ noun a book with printed columns which is used to record sales and purchases …   Marketing dictionary in english

  • account book — /ə kaυnt bυk/ noun a book with printed columns which is used to record sales and purchases …   Dictionary of banking and finance

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