Why purchase account is debited? Ans needed as per golden rules of accounting

It’s a nominal account item .i.e. purchase means not an asset or thing.purchase means expense.rule all expenses or losses are debit. And in real account what comes in will be debit.all assets and things are real account items.and basically real account items come under balance sheet as assets but purchase account comes in profit and loss account.

Purchase account is real account, & real account principle is debit what comes in & credit what goes out