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A purchase order and a contract are used for different things, though both have their place in the purchasing process. Under normal conditions, you would use a PO to order and purchase an item, while the contract is used to pay for a service.
Special purchases refer to purchasing situations where the competitive bidding process is not utilized.
When you agree to purchase goods or services you are entering into a contract with the seller. The law protects consumers against certain unfair practices that a business may use to entice you into entering into a contract to buy goods or services.
If you are the Buyer of the contract, you view it as a Purchase Contract. If you are the Seller of the contract, you view it as a Sale Contract.
purchased; purchasing. transitive verb. : to obtain by paying money or its equivalent : buy. : to acquire (real estate) by means other than descent. : to obtain by labor, danger, or sacrifice.
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People also ask

In accounting, purchases is the amount of goods a company bought throughout this year. It also refers to information as to the kind, quality, quantity, and cost of goods bought that should be maintained. They are added to inventory. Purchases are offset by purchase discounts and Purchase Returns and Allowances.
A purchase involves the acquisition of goods or services in exchange for a payment of some kind. The payment is usually in cash or credit (to be paid later). A purchase may also be part of a barter transaction where different non-cash assets are exchanged, or it may be in exchange for the assumption of a liability.
The definition of a purchase is something bought or paid for. An example of a purchase is a pair of pants for which someone paid $10. (law) To acquire (land, buildings, etc.) by means other than inheritance or descent.
A purchase agreement is a type of contract that outlines terms and conditions related to the sale of goods. As a legally binding contract between buyer and seller, the agreements typically relate to buying and selling goods rather than services. They cover transactions for nearly any type of product.
Purchase is a process through which a person gets the ownership of some goods or properties transferred in his name from another, on payment of money. Similarly, sale is a process through which the ownership of some goods or properties is transferred from one person (seller) to another person (buyer), for a price.

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