The journal vouchers can be recorded by selecting the nature of adjustments as given below:
Nature of Adjustment  | 
		Additional Details  | 
		Journal Entry  | 
	
Increase of Tax Liability  | 
		Purchase Tax Sch. H Items  | 
		Debit: Current Assets ledger Credit: Output VAT Credit: Surcharge ledger  | 
	
Input Tax Adjustment for Purchases Tax Sch. H Items  | 
		---  | 
		Debit: Input VAT ledger Credit: Current Assets ledger  | 
	
Reversal of Input Tax  | 
		Purchase Tax Sch. H Items  | 
		Debit: Expenses ledger Credit: Input VAT ledger Credit: Surcharge ledger  |