An item purchased for office use not for resale, how to account if is purchased on credit?

what is the journal entry for an item purchased like paper etc from a supplier on credit, what journal entry should be made at the time of purchase and at the time of issuring cheque, is it a payable entry or credit to party ? cheque is paid in the name of supplier, so in tally shall i create supplier account(sundry creditor) or expenses payable a/? this is not a trading concern, there is no sale and purchase. journal subscription is the income of this concern , please solve this query