Sales Return Book

Sometime, our buyers return our sold goods to us due to not matching with their sample or any other reason. Thus, these goods are know as sales return and its record is kept in specific subsidiary books. That subsidiary book is called sales return book. Its other name is return inward book. Its record is done in this book on the basis of credit note and this note is proof that we have accepted goods returned by our buyer.

Posting of Sales Return Book

a) We post in those customer account who have sent us goods by writing by sales return in the credit side of sales return book.

b)  Total of sales return book is transferred to the debit side of sales return account by writing to total as per sales return book.