Can Someone Tell Me That Entry I Showed In Pictures Are Correct

Hi
Freinds i am uploading two PDF files i have made that files for entries in Tally from beginning to end. The difference in that two files is only in one file is having purchase entry with freight charges payable to same party to whom we purchased Goods.
And another file is having purchase entry with freight charges as credit side which means that freight charges we paid to someone else party.
So kindly check and tell me with Accounting point of view which file entries are correct ?
17th May 2014 From Qatar , Doha

Attached Files

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Tally file-1.pdf (1.33 MB, 527 views)

Tally file-2.pdf (1.33 MB, 554 views)

with Above Information & Your PDF File the Your question is not get Clear
As per Accounting Rule the Fright Charges Should be in Debit side as its Expenses & you have Paid that Cash so Shows on Debit side & Kindly Follows the Golden Rules of Accounting.
16th August 2015 From India, Jalgaon Jamod

Dear friend
your question are not understand that goods are purchase is cash or credit.if purchase is cash than entry is
(1) Purchase a/c Dr.
To cash a/c
If credit Purchase
(2) Purchase a/c Dr.
To abc co.
12th September 2015 From India, Bhopal