Hello, @Mohammed.

In QuickBooks Online, we can create a purchase category in the Chart of Accounts. Here are the steps:

1. Head to the Gear icon and select Chart of Accounts.
   
   
2. Click New account.
3. Enter the Account name.
   
4. In the Account type, choose either Cost of Sale or Expense type.
5. In the Detail type dropdown, select the correct one depending on your decision.
   
   
6. Hit Save, once done.

If you need anything else, we're just a click away.