Concept: A purchase invoice is first entered in the book of original entry used for credit purchases.
Explanation:A purchase invoice is received when goods are bought on credit.
In accounting, this invoice is first recorded in the Purchases Journal.
The Purchases Journal is also known as the Purchases Day Book.
It records the date, supplier name, invoice number and amount of each credit purchase.
The total from the Purchases Journal is later posted to the Purchases Account in the general ledger.
Since the invoice is first entered here, it is not first recorded in the Purchases Account, Cash Book, or Sales Journal.
Answer: D. Purchases Journal