Correct way to enter purchase invoice

Please help me in entering the correct way to record purchase invoice.

We deal in printed books but some how I am confused reg entering purchase invoice.

I am attaching two screen shots, pl tell which one is correct.

As far as I know, the purchase of stock is an expense

Also how to enter the opening stock


The first one is correct. Purchasing stock is inventory not an expense

Thanks for replying but in tally its taken as purchase.

To clarify, if you are running an inventory system then the first screenshot
If you are not running an inventory system then the second screenshot as you would be operating by the opening/closing stock system.

Both are valid, it just depends on the level or type of inventory control system used. Completely read the following topic