What are the accounting effects of Purchase vouchers ?

Suggestions:
When we saveConfirm the Purchase voucher, the Purchase account or provisional account (MRN) is debited and the supplier’s account is credited with the value of Purchase amount. For the tax on Purchases and receipt item details are shown separately. Then debit the Purchases and taxes separately with their respectable values and credit the supplier’s account with the receipt amount. Impact of tax is posted on Purchase receipt.