Q.Purchases book is used to record :

The Purchases (day) book records only the credit purchases of goods the business trades in, so the correct answer is option (a).

In the Tamil Nadu HSC Class-11 Accountancy syllabus, the Purchases book is a subsidiary book with two strict conditions on what it records:

1. The purchase must be of goods (items the business buys to resell), not assets like machinery or furniture.
2. The purchase must be on credit — cash purchases are entered in the cash book instead.

So: …