Purchase book - Purchase book

...There are ledgers with different names and the same contents, and the daifukucho, a typical name for ledgers in the Edo period, was a personal management book for accounts receivable, or had the characteristics of a general ledger, so even ledgers with the same name are not used uniformly depending on the merchant. Also, the nature of related ledgers differs depending on the purpose of calculation and the bookkeeping technique, but the basic types of ledgers normally kept by merchants were a current account book, a sales book, a purchase book, a gold and silver (coin) receipt and payment book, a judgment book, a baggage ledger, and a daifukucho, and the number of types of ledgers was increased or decreased as convenience depending on the business boom or bustle. In other words, a current ledger was prepared at the site of the transaction, and transactions were recorded one by one in the order in which they occurred, regardless of whether they were sales or purchases. Purchase and sales records for purchases and sales were then entered by country and person. Cash sales were recorded in the gold and silver ledger, and credit sales were transferred to the ledger. A checkbook and a baggage ledger were always prepared to confirm the amount of stock when purchased goods arrived, were not delivered, or were sold. Invoices to be handed over to shippers, net inventories, and accounts receivable to customers were prepared based on these various ledgers, and served as preparatory records for settling the accounts.

*Some of the terminology explanations that mention "purchase book" are listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…異名同内容の帳簿もあれば，江戸時代の帳簿の代表的な名称であった大福帳などは売掛金の人別管理簿であったり，総勘定元帳の性格をもつものであったり，同一名称の帳簿でも商家によってその用法は一様ではない。また計算目的や記帳技術の違いによって関連帳簿のあり方も異なってくるが，通常商家において基本的に具備された帳簿の種類は，当座帳，売帳，買帳，金銀(銭)出入帳，判取帳，荷物渡帳，大福帳の類とされ，商業の繁閑によって便宜，帳簿の種類が増減された。すなわち取引の現場に備えられ，売買の区別なく取引の発生順に逐一記録される当座帳から仕入れ，売上げに関する買帳，売帳への国別･人別の仕訳があり，さらに現金売は金銀出入帳への記帳，掛売は大福帳への転記等が行われ，仕入商品の到着，未着，売払等に伴う在庫量の確認に際しての判取帳，荷物渡帳などが常備され，荷主へ交付する仕切書，差引目録や得意先への売掛金の書出しなどが，これらの諸帳簿に基づいて作成され，決算のための準備記録となった。…

※「買帳」について言及している用語解説の一部を掲載しています。

出典｜株式会社平凡社世界大百科事典 第２版について | 情報