Question

Purchase return account in ledger
Or purchase return amount in purchases ac at cr side as
By purchases return xxx

Answer 1

Dear Student,
The entry of purchase return (when on credit) is-

Date	Particulars	LF	Debit amount	Credit amount
	Creditor's a/c Dr		xxx
	To Purchase Return a/c			xxx
	(Being purchase returned)

In the purchase return account ledger, Creditor's account will be appear on the credit side along with the amount of purchase returns

Regards
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