AAT Level 2 Complete Practice Test 2025

Question: 1 / 400

What is typically excluded from the purchase ledger?

Records of credit suppliers

Transactions related to cash purchases

The purchase ledger primarily focuses on credit transactions with suppliers rather than cash purchases. It records amounts owed to suppliers, outstanding invoices, supplier payment history, and other credit-related transactions. Cash purchases, on the other hand, are usually recorded in a different ledger or cash book since they involve immediate payment and do not create a liability for the business. By excluding cash purchases, the purchase ledger maintains clarity about the company's obligations and ensures that it accurately tracks credit transactions and liabilities.

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Details of outstanding invoices

Supplier payment history

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