Journal entry for Purachase of raw materials for credit?

Purchases ... Dr   XX

        To Supplier Cr    XX

Purchase of Raw materials = increase in inventory which is an asset. (when asset increases , value is debited)Purchase on credit = increase in money payable which is a liability. (when liability increases, value is credited)

eg. Purchase of raw materials for AED On credit. 

   Inventory a/c   (dr)

           Accounts Payable (cr)

A. Raw materials inventory $XX

         Accounts payable $XX

                   B. Accounts payable $XX

       Raw materials inventory $XX

               C. Accounts receivable $XX

               Accounts payable $XX

D. Raw materials inventory $XX

 Cash $XX

lets take an example to understand better 

Mr. A purchased raw material of Rs. 1000 from Mr. B on credit

the journal entry will be :-

Purchase Account Dr.      1000

   To Mr. B                            1000

( Being Material Purchased from Mr. B )

Debit Raw Material to Credit Supplier