Sales Orders and Purchase Orders are different entities.
So create 2 tables for each entities.
And create 2 additional tables, one for Sales Order Lines and one for Purchase Order Lines.
As for backorders, now those are merely a specific status of Sales Order Lines.
A Sales Order Line is put on backorder if you can't ship whatever is sold due to "not on stock".
I'd create a table against your Sales Order Line table representing the status of a Sales Order Line.
Now see to in the the form where you raise the Sales Order Lines that whenever a requested Item is not on stock, that the Sales Order Line is put on status "backorder".
That is assuming that you want each item not available on stock to be "automatically" backordered.
Normally this process is a bit more complicated.
What you need to do first on this one is define your business rules answering this question:
"how do we deal with sold item that appear to be not available on stock"
RV