Where should the purchase of $300 worth of styling products on account be recorded?

The purchase of $300 worth of styling products on account should be recorded in the Purchases account because this transaction specifically involves acquiring inventory or goods intended for resale in a business. The Purchases account is typically used to track all purchases made by a business for the purpose of inventory, which is essential in managing the costs associated with goods sold.

Recording this amount in the Purchases account accurately reflects the increase in inventory, while simultaneously recognizing the obligation to pay for the products later. This aligns with the double-entry accounting system, where an increase in assets (inventory) is balanced by an increase in liabilities (accounts payable).

Other options are less suitable for this type of transaction. Cash Disbursements would pertain to actual cash transactions made, which does not apply here since the purchase was made on account. Sales refer to revenue generated from selling goods or services, and it does not involve recording purchases. The General account usually serves a broader purpose for miscellaneous entries not categorized elsewhere, making it less specific to this particular purchase transaction.