Sales Returns Journal Format

Blank format

Write the heading "Sales Returns Journal" above the table, then lay out the five columns in order: Date, Particulars, Credit Note No., Folio and Amount (RM). Only the Amount column carries money values, and the final row shows the monthly total transferred to the debit of the Sales Returns Account.

Parts of the format

Journal heading

The name "Sales Returns Journal" is written at the top to identify this type of special journal.

Date column

Records the date the credit note was issued, in chronological order.

Particulars column

States the name of the debtor (credit customer) who returned the goods.

Credit Note No. column

Records the credit note number as the source document for each return.

Folio column

Shows the reference to the debtor's account in the ledger when the entry is posted.

Amount column and transfer

Each return's value is totalled and the monthly figure is transferred to the debit of the Sales Returns Account.

Filled example

Perniagaan Sri Murni sold goods on credit and received returns from debtors in March 2024: on 5 March Kedai Ahmad returned goods worth RM320 (Credit Note 01), on 14 March Perniagaan Fatimah returned goods worth RM180 (Credit Note 02), and on 23 March Syarikat Lim returned goods worth RM450 (Credit Note 03).

Common layout errors

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