{"id":9239,"date":"2026-02-15T05:10:00","date_gmt":"2026-02-15T05:10:00","guid":{"rendered":"https:\/\/margbooks.com\/blogs\/?p=9239"},"modified":"2026-02-13T10:25:26","modified_gmt":"2026-02-13T10:25:26","slug":"purchase-credit-journal-entry","status":"publish","type":"post","link":"https:\/\/margbooks.com\/blogs\/purchase-credit-journal-entry\/","title":{"rendered":"How Does a Purchase Credit Journal Entry Affect the Balance Sheet?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_69_1 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1c6e70;color:#1c6e70\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1c6e70;color:#1c6e70\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/margbooks.com\/blogs\/purchase-credit-journal-entry\/#What_is_a_Purchase_Credit_Journal_Entry\" title=\"What is a Purchase Credit Journal Entry?\">What is a Purchase Credit Journal Entry?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/margbooks.com\/blogs\/purchase-credit-journal-entry\/#Basic_Accounting_Treatment\" title=\"Basic Accounting Treatment\">Basic Accounting Treatment<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/margbooks.com\/blogs\/purchase-credit-journal-entry\/#Journal_Entry_With_GST\" title=\"Journal Entry With GST&nbsp;\">Journal Entry With GST&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/margbooks.com\/blogs\/purchase-credit-journal-entry\/#Practical_Example_from_the_Business\" title=\"Practical Example from the Business\">Practical Example from the Business<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/margbooks.com\/blogs\/purchase-credit-journal-entry\/#Journal_Entry\" title=\"Journal Entry:\">Journal Entry:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/margbooks.com\/blogs\/purchase-credit-journal-entry\/#How_It_Affects_the_Balance_Sheet\" title=\"How It Affects the Balance Sheet?\">How It Affects the Balance Sheet?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/margbooks.com\/blogs\/purchase-credit-journal-entry\/#Impact_on_Assets\" title=\"Impact on Assets\">Impact on Assets<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/margbooks.com\/blogs\/purchase-credit-journal-entry\/#Impact_on_Liabilities\" title=\"Impact on Liabilities\">Impact on Liabilities<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/margbooks.com\/blogs\/purchase-credit-journal-entry\/#Effect_on_Working_Capital\" title=\"Effect on Working Capital\">Effect on Working Capital<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/margbooks.com\/blogs\/purchase-credit-journal-entry\/#What_Happens_When_Payment_is_Made\" title=\"What Happens When Payment is Made?\">What Happens When Payment is Made?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/margbooks.com\/blogs\/purchase-credit-journal-entry\/#Journal_Entry-2\" title=\"Journal Entry:\">Journal Entry:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/margbooks.com\/blogs\/purchase-credit-journal-entry\/#Effect_on_balance_sheet\" title=\"Effect on balance sheet:\">Effect on balance sheet:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/margbooks.com\/blogs\/purchase-credit-journal-entry\/#Impact_on_Profitability\" title=\"Impact on Profitability\">Impact on Profitability<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/margbooks.com\/blogs\/purchase-credit-journal-entry\/#Importance_for_Indian_Businesses\" title=\"Importance for Indian Businesses\">Importance for Indian Businesses<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/margbooks.com\/blogs\/purchase-credit-journal-entry\/#Key_Points_to_Remember\" title=\"Key Points to Remember\">Key Points to Remember<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/margbooks.com\/blogs\/purchase-credit-journal-entry\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>A purchase credit journal entry is one of the most common entries recorded in Businesses. Traders, Manufacturers, Retailers, and MSMEs regularly buy goods on credit from suppliers. This transaction is not with immediate cash payment. Yet, it has a direct effect on assets, liabilities, and working capital.&nbsp;<\/p>\n\n\n\n<p>Understanding how this entry works is important for proper bookkeeping work as well as compliance with GST and the correct preparation of the balance sheet. Whether records are made manually or by keeping accounts on an accounting package, the treatment remains the same.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_a_Purchase_Credit_Journal_Entry\"><\/span>What is a Purchase Credit Journal Entry?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The purchase credit journal entry is made when goods are purchased on credit from a supplier. The business receives some goods now. Payment is made later. The entry records:<\/p>\n\n\n\n<div class=\"btn-div\">\n\n    <a href=\"https:\/\/me9.in\/MBB\" class=\"marg-btn\" target=\"_blank\" rel=\"noopener\">Get Online Accounting Software<\/a>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Basic_Accounting_Treatment\"><\/span>Basic Accounting Treatment<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Increase in purchases or in inventory<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Increase in liability in the direction of the supplier<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>This ensures that both sides of the transaction are mentioned properly in the books.<\/li>\n<\/ul>\n\n\n\n<p>When shopping and purchasing goods on credit:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Debit: Purchases Account or Inventory Account<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Credit: Creditor or Accounts Payable<\/li>\n<\/ul>\n\n\n\n<p>This leads to an increase in expenses or stock, creating a liability.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Journal_Entry_With_GST\"><\/span>Journal Entry With GST&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>In India, GST has to be recorded separately. When the purchase of goods on credit with gst is done:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Debit: Purchases Account (Taxable Value):<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Debit: Input CGST<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Debit: SGST or IGST Input<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Credit: Sundry creditor (Total Invoice Value)<\/li>\n<\/ul>\n\n\n\n<p>The GST portion turns into an asset because it is eligible for being claimed as Input Tax Credit. Modern <a href=\"https:\/\/margbooks.com\/gst-billing-software.html\">GST billing software<\/a> helps in automatic recording of the tax components and keeping things in place so that they are compliant. Our software helps businesses to allocate taxable value and GST accurately, i.e., at the time of purchase credit journal entry.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Practical_Example_from_the_Business\"><\/span>Practical Example from the Business<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Let us take an example of a shop of electrical goods at Ahmedabad. Goods valued at \u20b91,00,000 plus 18% GST are bought by the store on credit from one of its suppliers.<\/p>\n\n\n\n<p>GST = \u20b918,000<br>Total Invoice = \u20b91,18,000<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Journal_Entry\"><\/span>Journal Entry:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Debit: Purchases A\/c \u2013 \u20b91,00,000<br><\/li>\n\n\n\n<li>Debit: Input CGST \u2013 \u20b99,000<br><\/li>\n\n\n\n<li>Debit: Input SGST \u2013 \u20b99,000<br><\/li>\n\n\n\n<li>Credit: Sundry Creditor \u2013 \u20b91,18,000<\/li>\n<\/ul>\n\n\n\n<p>This entry increases both assets and liabilities.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_It_Affects_the_Balance_Sheet\"><\/span>How It Affects the Balance Sheet?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The purchase credit journal entry directly affects two very important areas of the balance sheet.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Impact_on_Assets\"><\/span>Impact on Assets<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The entry results in an increase in assets in two ways:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Inventory increases&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Input GST credit increases<\/li>\n<\/ul>\n\n\n\n<p>Inventory is a current asset. Input GST is also a current asset. This increases the strength of the asset side of the balance sheet.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Impact_on_Liabilities\"><\/span>Impact on Liabilities<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The creditor account is increased.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sundry Creditors increase by the amount of the invoices.<\/li>\n<\/ul>\n\n\n\n<p>This results in the creation of a current liability. The business now owes the supplier some money.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Effect_on_Working_Capital\"><\/span>Effect on Working Capital<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Working capital = Current Assets \u2013 Current Liabilities.<br><\/p>\n\n\n\n<p>After a credit purchase:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Current Assets increase<\/li>\n\n\n\n<li>Current liabilities also increase<\/li>\n<\/ul>\n\n\n\n<p>GST and inventory valuation have a net effect on inventory. In most cases, working capital will be neutral at the time of purchase as both sides increase equally. However, the liquidity pressure may arise in case a payment becomes due. MargBooks enables business owners to track outstanding creditors &amp; due dates clearly.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"585\" src=\"https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/Gemini_Generated_Image_gqnm7cgqnm7cgqnm-1024x585.webp\" alt=\"purchase credit journal entry\" class=\"wp-image-9240\" title=\"\" srcset=\"https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/Gemini_Generated_Image_gqnm7cgqnm7cgqnm-1024x585.webp 1024w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/Gemini_Generated_Image_gqnm7cgqnm7cgqnm-300x171.webp 300w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/Gemini_Generated_Image_gqnm7cgqnm7cgqnm-768x439.webp 768w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/Gemini_Generated_Image_gqnm7cgqnm7cgqnm-150x86.webp 150w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/Gemini_Generated_Image_gqnm7cgqnm7cgqnm.webp 1344w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Happens_When_Payment_is_Made\"><\/span>What Happens When Payment is Made?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>When the supplier is paid:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Journal_Entry-2\"><\/span>Journal Entry:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Debit: Sundry Creditor<br><\/li>\n\n\n\n<li>Credit: Bank or Cash<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Effect_on_balance_sheet\"><\/span>Effect on balance sheet:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Liability decreases<br><\/li>\n\n\n\n<li>Cash or bank balance decreases<\/li>\n<\/ul>\n\n\n\n<p>Working capital is decreased because liquid cash goes out. This is the reason why the purchase of credit eases the short-term cash flow.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Impact_on_Profitability\"><\/span>Impact on Profitability<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>At the time of purchase:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Profit is not affected immediately if the inventory method is followed.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Profit impact results when the goods are sold.<\/li>\n<\/ul>\n\n\n\n<p>If purchases are recorded directly in the Purchase Account under periodical system, they have an effect on gross profit calculation at the end of period. Accurate recording with the use of <a href=\"https:\/\/margbooks.com\/accounting-software.html\">accounting software<\/a> to ensure accurate stock valuations and profit computation.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Importance_for_Indian_Businesses\"><\/span>Importance for Indian Businesses<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The businesses have to ensure:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Proper GST classification<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Correct recording of Input Tax Credit<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Accurate creditor tracking<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Reconciliation with GSTR-2B<\/li>\n<\/ul>\n\n\n\n<p>Errors in the Purchase Credit Journal Entry may:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Distort liabilities<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Overstate stock<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cause GST mismatches<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Affect audit reporting<\/li>\n<\/ul>\n\n\n\n<p>Our MargBooks software supports automated purchase credit journal entry, GST bifurcation, and supplier ledger management. For MSMEs, it is also important to record such purchases properly in order to prepare financial statements for loan purposes and compliance filings. It makes it easy to prepare the balance sheet having real-time creditor balance and inventory value reflected.<\/p>\n\n\n\n<div class=\"btn-div\">\n\n    <a href=\"https:\/\/me9.in\/MBB\" class=\"marg-btn\" target=\"_blank\" rel=\"noopener\">Get Cloud-Based GST Billing Software<\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_Points_to_Remember\"><\/span>Key Points to Remember<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Debit purchases and or inventory<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Credit supplier account.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Record GST separately.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Inventory increases assets.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A creditor causes an increase in liabilities.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Payment made later leads to reduction in Cash and liabilities.<\/li>\n<\/ul>\n\n\n\n<p>A single purchase credit journal entry has implications for several aspects of financial accounting.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>A purchase credit journal entry is not your ordinary bookkeeping substance entry. It directly affects inventory, input credit of the GST, the creditor balance and working capital. For Indian traders, manufacturers, retailers, and MSEs, proper recording ensures proper presentation of balance sheet and stress-free GST compliance.&nbsp;<\/p>\n\n\n\n<p>Since it is entered properly, it maintains an alignment between assets and liabilities under the <a href=\"https:\/\/margbooks.com\/\">MargBooks software<\/a> and eliminates errors when it comes to reporting. Whether this is by hand or digitized, having a clear grasp on the financial implications of the Purchase Credit Journal Entry is fundamental to obtain stable financial reporting and make business decisions.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A purchase credit journal entry is one of the most common entries recorded in Businesses. Traders, Manufacturers, Retailers, and MSMEs regularly buy goods on credit from suppliers. This transaction is not with immediate cash payment. Yet, it has a direct effect on assets, liabilities, and working capital.&nbsp; Understanding how this entry works is important for [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":9242,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rank_math_lock_modified_date":false,"footnotes":""},"categories":[32],"tags":[2537,57,86],"class_list":["post-9239","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-accounting-entries","tag-cloud-based-accounting-software","tag-gst-billing-software"],"blocksy_meta":[],"blog_post_layout_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/Acc-13-150x150.webp",150,150,true],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/Acc-13.webp",1200,576,false]},"categories_names":{"32":{"name":"Accounting","link":"https:\/\/margbooks.com\/blogs\/category\/accounting\/"}},"tags_names":{"2537":{"name":"accounting entries","link":"https:\/\/margbooks.com\/blogs\/tag\/accounting-entries\/"},"57":{"name":"cloud based accounting software","link":"https:\/\/margbooks.com\/blogs\/tag\/cloud-based-accounting-software\/"},"86":{"name":"gst billing software","link":"https:\/\/margbooks.com\/blogs\/tag\/gst-billing-software\/"}},"comments_number":"0","wpmagazine_modules_lite_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/Acc-13-150x150.webp",150,150,true],"cvmm-medium":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/Acc-13-300x300.webp",300,300,true],"cvmm-medium-plus":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/Acc-13-305x207.webp",305,207,true],"cvmm-portrait":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/Acc-13-400x576.webp",400,576,true],"cvmm-medium-square":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/Acc-13-600x576.webp",600,576,true],"cvmm-large":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/Acc-13-1024x576.webp",1024,576,true],"cvmm-small":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/Acc-13-130x95.webp",130,95,true],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/Acc-13.webp",1200,576,false]},"_links":{"self":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/9239","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/comments?post=9239"}],"version-history":[{"count":2,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/9239\/revisions"}],"predecessor-version":[{"id":9243,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/9239\/revisions\/9243"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media\/9242"}],"wp:attachment":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media?parent=9239"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/categories?post=9239"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/tags?post=9239"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}