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Purchases A/c will be always Debit Balance. In case of we retuned some purchase then it will be credit or we create another account called purchase returns which will be Credit balance.
Debit Balance in Trial Balance since Purchase account is a Nominal Account..
Purchase A/c. will have Debit Balance.
In other case If there is no purchases than it will have no balance at all.
No balance while closing books of accounts
Answer is .
>>B)Debit balance
Purchase Journal entry eg: Purchase a/c dr
To sundry creditor
Debit Balance - purchase is nominal account so rule of nominal account " debit all losses and expenses and credit all profit and gains" will apply
sometimes people treat purchase as real account because of goods involved then also rule of real account " debit what comes in and credit what goes out" will apply, again it will result in debit balance
purchase a/c normal Debit balance
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