How to calculate net purchases

[Checkmated]

Im a new comer, i want a bit help. Plz can u tell me how to calculate the net purchases.

Purchases - purchases return = net purchases

or

Purchases - purchases return + freight = net purchases.

freight will be added or not??

[Shahbaz]

Checkmated

Purchases
Add Frieght
Less Purchase Discounts
Purchase Returns & Allowance
------------------------------------
Net Purchases

Angootha Chaap P

[shahzada]

Freight is a seperate account. this should be included while purchasing of an asset

Imran