Bit confused on how to record purchases/sales on credit
Hey guys, I've recently started a Bookkeeping & Accounts course and so far I'm really enjoying it! However, I've got a bit stuck on something trivial. I've been given a task where I have to use double-entry bookkeeping to record a number of financial transactions, and then extract a trial balance. I've done most of it with no problems, but there are two transactions - one is to do with purchases on credit; one is to do with sales on credit - and I don't know which accounts to use for them. For the 'purchases on credit' transaction, do I use the 'purchases' account or the 'trade payables' account with the PLCA? I'm led to believe it would go in 'purchases' only because it would be a debit entry and the PLCA is a credit entry, but surely this is what the 'trade payables' account is for? Many thanks in advance.