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Film 42 · Purchasing
Import & Domestic Purchase
For purchasing · ~1:20 · The mirror of the sales film — and what accounting does with it
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a · Purpose
What does this film teach?
How a commercial purchase is recorded — imported or bought at home — and how it reaches the ledger.
b · Data entry
What do you enter?
Supplier, goods, quantity and price
Currency and, if foreign, the rate
Delivery term, payment method, VAT
c · Where it lands
Its effect
Goods and deductible VAT against payables
Cancelling writes a reversing entry, not a deletion
Honest limit: this is not a physical stock movement
Next: Reference catalogues (Film 43)