Yes, freight charges can be shown in the purchases book. The purchases book is a special purpose subsidiary book that records all the credit purchases made by a business. It is used to keep a record of all the purchases made on credit from various suppliers.

The purchases book is used to record the following details:

- Date of purchase
- Name of the supplier
- Invoice number
- Description of the goods purchased
- Quantity of goods purchased
- Unit price of the goods
- Total cost of the goods

In addition to these details, the purchases book can also be used to record any additional costs incurred in the purchase of goods. This includes freight charges, which are the costs associated with shipping and transporting goods from the supplier to the buyer.

How to record freight charges in the purchases book?

When recording a purchase that includes freight charges, the following details should be recorded in the purchases book:

- Date of purchase
- Name of the supplier
- Invoice number
- Description of the goods purchased
- Quantity of goods purchased
- Unit price of the goods
- Total cost of the goods
- Amount of freight charges

The freight charges should be added to the total cost of the goods to arrive at the total amount payable to the supplier. For example, if the total cost of the goods is $1,000 and the freight charges are $100, the total amount payable to the supplier would be $1,100.

It is important to record all additional costs associated with a purchase in the purchases book to ensure that the business has an accurate record of its expenses and liabilities. This information is used to prepare financial statements and tax returns, and to monitor the financial performance of the business.

In conclusion, freight charges can be shown in the purchases book as an additional cost associated with a credit purchase. This information should be recorded accurately and consistently to ensure that the business has a complete record of its purchases and expenses.

Freight charge will have a separate entry in Journal proper it will not be shown in purchase book.