The 2025 guide to accounting for a purchase
Posted: Wed Feb 12, 2025 3:22 am
Have you purchased goods, supplies, raw materials or even services and are wondering how to record all these purchases in your accounts ? Don't worry, we are here to help you with your accounting ! In this article, discover a complete guide on the accounting recording of a purchase: which accounts to credit? Which accounts to debit? Follow us! 
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What you need to remember:
Every purchase is materialized by a purchase invoice . This document is used to certify a transaction between a supplier and its customer;
Whether it is a purchase invoice or a sales invoice, you must keep it for a period of 10 years ;
The accounting record of a purchase is as follows:
For a standard purchase , you must debit a class 6 account depending on the nature of the purchase as well as account 44561 and credit account 401;
For a purchase on credit , you must debit an account in class 6 as well as account 445581 and credit account 401. Then, for each monthly payment, you must debit account 401 or 404 as well as account 512 and credit account 44580.
The purchase and the purchase invoice
First of all, with each purchase, you receive what is called: a purchase invoice , also called a supplier invoice. This is an accounting, legal and commercial document that attests to a transaction between a customer and a supplier and in which the supplier has delivered services or goods in exchange for a certain amount.
This document specifies the nature of the purchase, the quantity of goods and/or services purchased, any commercial discounts, the unit price and the total amount due.
Make your life easier: choose Indy!
With Indy , recording all your transactions including your purchases has never been cash app data easier! Synchronize your bank account and Indy will take care of recording all your purchases in the right accounting accounts, thus considerably reducing the risk of error!
Try Indy for free
What you need to remember:Every purchase is materialized by a purchase invoice . This document is used to certify a transaction between a supplier and its customer;
Whether it is a purchase invoice or a sales invoice, you must keep it for a period of 10 years ;
The accounting record of a purchase is as follows:
For a standard purchase , you must debit a class 6 account depending on the nature of the purchase as well as account 44561 and credit account 401;
For a purchase on credit , you must debit an account in class 6 as well as account 445581 and credit account 401. Then, for each monthly payment, you must debit account 401 or 404 as well as account 512 and credit account 44580.
The purchase and the purchase invoice
First of all, with each purchase, you receive what is called: a purchase invoice , also called a supplier invoice. This is an accounting, legal and commercial document that attests to a transaction between a customer and a supplier and in which the supplier has delivered services or goods in exchange for a certain amount.
This document specifies the nature of the purchase, the quantity of goods and/or services purchased, any commercial discounts, the unit price and the total amount due.