Sales Returns Journal
Book a Trial Class
One-hour paid trial · Same-day reply · from RM50/hr
MS: Jurnal Pulangan Jualan · EN: Sales Returns Journal · ZH: 销货退回日记账
Meaning
The Sales Returns Journal is a special journal that records goods returned by customers to us because they are damaged or do not match the order. It is prepared from copies of the credit notes issued to customers. It is also known as the Returns Inwards Journal.
Example
Madam Aini returns defective clothes worth RM50 to Ceria Boutique. The boutique issues a credit note and records it in the Sales Returns Journal: Madam Aini's account is credited RM50; the monthly total is posted to the debit of the Sales Returns account.
Source: DSKP KSSM Prinsip Perakaunan Tingkatan 4