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How to make accounting entries for books purchased in cash?
Buying books in cash reduces cash on hand, so lenders record cash on hand.

If the books purchased are business books, the accounting entries are: other payables-employee education funds loan: cash on hand or debit: management expenses-employee education funds loan: cash on hand.

If the purchased books belong to other books, the accounting entry is debit: management expenses-office expenses loan: cash on hand.