Purchases Ledger Debits in Accounting

Steps:

• Identify the purchases ledger as the subsidiary ledger for creditors, where supplier accounts start with credits for purchases.
• Recall that debits to these accounts reduce the creditor balance, occurring for payments, returns, or discounts received.
• Assume items 1-4 represent common transactions: e.g., 1=purchase, 2=return, 3=payment, 4=discount.
• Match debits to items that reduce liability: payments (3) and discounts (4).

Why D is correct:

• Per double-entry accounting, debits in the purchases ledger record reductions in payables, as defined by creditor account rules.

Why the others are wrong:

• A includes 1 (purchase, credited, not debited) and 2 (may be credit note, but not both debits).
• B includes 1 (credited) and 4 (debit, but pair incorrect).
• C includes 2 (possibly debit if return) and 3 (debit), but 2 often not purely debit without context.

Not enough information on exact items 1-4 for precise mapping.

Final answer: D