'Cash purchases' are any payments you make to suppliers with whom you do not have an account - so you have to pay for the goods when you buy them. These might include:
- suppliers that don't offer account facilities - for example, some online suppliers require you to pay at the time of your order
- your local cash and carry for food and drink items (if you have a cafe or sell snacks)
- other suppliers from whom you buy goods very infrequently
Remember to keep safely all the invoices and receipts for Cash purchases, even if they are for small amounts.