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These slides have been prepared based on the NCERT syllabus to support you in teaching Plus One and Plus Two Accountancy and Computerised Accounting.
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Mujeeb Rahiman C
HSST Commerce
GHSS Pattikkad
Malappuram Dt.
✉️ mujeebchemmala@gmail.com
9995983075 �
Chapter - 4
Recording of Transactions - II
Sales Return Book
Sales Return Book (Return Inwards Book)
This journal is used to record return of goods by customers. On receipt of goods from the customer, a Credit Note is prepared. The source document for recording entries in the sales return book is generally the credit note.
Format of Sales Returns Book
Sales Return Book
Date
Name of Customer (Account to be Credited)
L.F.
Amout
Credit Note No.
Enter the following transactions in the Sales Return book of M/s Vineet Stores for the month September 2016
Goods returned from M/s Mega Stationers as per Credit Note No. 204
2 Colour Books @ Rs. 30 each
01/09/2016
Goods returned from M/s Abha Traders as per credit Note No.205
20 Cards Books @ Rs. 10 each
6 Note Book @ Rs. 35 each
Less 10% trade discount
07/09/2016
Date
Details
Sales Returns Book
Date
Name of Customer
L.F.
Amout
Credit Note No.
01/09/2016
204
M/s Mega Stationers
2 Colour Books @ Rs. 30
60
Goods returned from M/s Mega Stationers, Credit Note No. 204
2 Colour Books @ Rs. 30 each
01/09/2016
Sales Returns Book
Date
Name of Customer
L.F.
Amout
Credit Note No.
01/09/2016
204
M/s Mega Stationers
2 Colour Books @ Rs. 30
M/s Abha Traders
60
20 Cards Books @ Rs. 10
6 Note Book @ Rs. 35
200
210
410
41
369
205
07/09/2016
Less 10% trade discount
Goods returned from M/s Abha Traders, credit Note No.205
20 Cards Books @ Rs. 10 each
6 Note Book @ Rs. 35 each
Less 10% trade discount
07/09/2016
Sales Returns Book
Date
Name of Customer
L.F.
Amout
Credit Note No.
01/09/2016
204
M/s Mega Stationers
2 Colour Books @ Rs. 30
M/s Abha Traders
60
20 Cards Books @ Rs. 10
6 Note Book @ Rs. 35
200
210
410
41
369
429
Total Sales Returns
205
07/09/2016
Less 10% trade discount
Posting of Sales Return Book
Date
Name of Customer
L.F.
Amout
Credit Note No.
01/09/2016
204
M/s Mega Stationers
2 Colour Books @ Rs. 30
M/s Abha Traders
60
20 Cards Books @ Rs. 10
6 Note Book @ Rs. 35
200
210
410
41
369
429
Total Sales Returns
205
07/09/2016
Less 10% trade discount
M/s Mega Stationers
Date
Amount
Date
Amount
Particulars
Particulars
JF
JF
Sales Return Account
01/09/16
60
Dr.
Cr.
Date
Name of Customer
L.F.
Amout
Credit Note No.
01/09/2016
204
M/s Mega Stationers
2 Colour Books @ Rs. 30
M/s Abha Traders
60
20 Cards Books @ Rs. 10
6 Note Book @ Rs. 35
200
210
410
41
369
429
Total Sales Returns
205
07/09/2016
Less 10% trade discount
M/s Abha Traders
Date
Amount
Date
Amount
Particulars
Particulars
JF
JF
Sales Return Account
07/09/16
369
Dr.
Cr.
Date
Name of Customer
L.F.
Amout
Credit Note No.
01/09/2016
204
M/s Mega Stationers
2 Colour Books @ Rs. 30
M/s Abha Traders
60
20 Cards Books @ Rs. 10
6 Note Book @ Rs. 35
200
210
410
41
369
429
Total Sales Returns
205
07/09/2016
Less 10% trade discount
Sales Return Account
Date
Amount
Date
Amount
Particulars
Particulars
JF
JF
Sundries as per Sales Return Book
30/09/16
429
Dr.
Cr.
MUJEEB RAHIMAN C
HSST COMMERCE
GHSS PATTIKKAD
MALAPPURAM DT
MUJEEB RAHIMAN C
HSST COMMERCE
GHSS PATTIKKAD
MALAPPURAM DT