Concept:Credit purchases of goods are recorded in the purchases day book.
Explanation:When goods are bought on credit, no cash payment is made immediately.
This transaction is first recorded in the purchases day book.
The purchases day book is the subsidiary book meant for credit purchases of goods.
It records the date, supplier's name, invoice details, and the amount of goods bought.
At the end of the period, the total is posted to the purchases account in the general ledger.
Cash purchases are not recorded in this book because they are entered in the cash book.
Answer:D. purchases day book