Whenever goods are bought on credit, the usual practice is to prepare purchases day book. But whenever purchases are made through cash, the entries are made between purchases accounts and the cash accounts.
In a large business organization, which may have large number of supplies, these kinds of transactions will contain a number of entries, and so there is need for a control and a check against recording, fraud purchases manipulation. With respect to that, purchases Ledger control account is similar to debtor ledger account except that it deals on purchases of an item while debtors ledger control account deals on sales.