PURCHASES RETURNS BOOK :

The purchase returns books records the details of goods returned by the business organization to the supplier(s). The goods purchased for cash and returned are not recorded in this book. When the goods are returned to the supplier, a debit note is sent to him indicating that his account has been debited with the amount mentioned in the debit note. The specimen of the purchases returns book is as follows:

The total of amount Column of the purchases return book is credited to the purchases returns account and the account of the supplier(s) to whom debit notes have been sent are debited individually in their respective accounts.