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Correct accounting

This query is : Resolved 

14 January 2019 party has raised following our purchase invoice ( EXAMPLE)
BELOW WHICH IS THE CORRECT ENTRY
MATERIAL COST 1000
FREIGHT 300
INVOICE AMT. 1300

1) PURCHASE A/C DR.1300
TO PARTY A/C CR 1300

2) PURCHASE A/C DR. 1000
FREIGHT A/C 300
TO PARTY A/C CR 1300

WHICH IS CORRECT & AUTHENTIC METHOD

15 January 2019 2 option is correct method of accounting


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