5%purchased good RS 10000 ?how to calculate VAT ?pass journal entry

Purchases 10000 Dr

Input Vat      500 Dr

                      Cash/Bank       10500 Cr

Purchases @ 5%   a/c    Dr.    10000

Input VAT @5%   a/c     Dr.       500

Bank / Cash/ S.Creditors  Cr               10500

(Vat Amount Calculated assuming the purchase amount is exluded VAT) 

PURCHASED A/C                     DEBIT          9500

INPUT VAT                             DEBIT            500

      CASH/ BANK / VENDOR     CREDIT                 10000

OR

  PURCHASED A/C                     DEBIT          9500

OUTPUT  VAT                             DEBIT            500

      CASH/ BANK / VENDOR     CREDIT                 10000

BECAUSE WE CAN PROVIDE ONLY ONE SIDE VAT . NOT DOUBLED.

PURCHASES (DR) 10,000

VAT @ 5%    (DR)  500

PAYBLE         (CR) 10,500

IT IS ASSUMED THAT THE PURACHED PRICE IS VAT EXCLUSIVE. AND VAT ON PURCHASE OF GOOD AND SERVICES IS INPUT TAX

Purchase Accounts Dr Rs. 10000

Cr Cash A/c Rs. 9500

Cr 5% Vat Tax A/c Rs. 500

Purchase A/C Dr.,

Input VAT Dr.

To Bank/Cash/Vendor Cr.,

Purchase A/C  Dr. 10000

Input VAT       Dr. 500

To Cash or Bank/Vendor Cr. 10500

PURCHASE A/C - DEBIT    -   RS. 10000

INPUT VAT A/C  - DEBIT   -   RS.    500

       TO SUNDRY CREDITORS/BANK/CASH A/C CREDIT  - RS. 10500

ASSUMED THAT PURCHASE MADE FOR DIRECT USE IN BUSINESS.

VAT is equal to 500 SAR.

The journal entry is as follows: 

Purchases / Inventory (Dr)         10,000

VAT Recoverable amount (Dr)     500

   Supplier / Cash / Bank   (Cr)   10,500     

To calculate VAT on Purchases the following formula is used 

VAT Inclusive price x 5/105

so 10000 x 5/105= 476

the Entry will be    DR Inventory 9524

                                  CR Cash 9524

for VAT                 Dr VAT Expense 476

                                       Cr Cash 476

Dr. Purchase 1000

Dr. VAT Input 50

      Cr. Supplier 1050