Returns outward book makes a record of__________.

Goods returned to the supplier

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Goods returned to customer

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Goods returned to proprietor

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Goods returned to neighbour

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Solution

The correct option is A Goods returned to the supplier
The credit note received from supplier shows the goods returned and the amounts involved. The purchase returns book also known as returns outward book and is used to record the debit notes. Goods returned to supplier denotes purchase return to supplier hence it is recorded in return outward account.

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Similar questions

Pass necessary Journal entries' to rectify the following errors:

(i) Goods returned to Mahima for Rs 5,000, entered into Sales Returns Book.

(ii) Kajol returned goods worth Rs 2,000, entered into Purchase Returns Book.

(iii) A credit purchase of Rs 3,000 from Ravina was recorded through Purchase Returns Book.

(iv) Goods worth Rs 1,160 returned to Karishma, were recorded in Purchase Book as Rs 1,106.

Rectify the following errors:

(a)	Credit Sales to Mohan Rs 7,000 were recorded in purchases book.
(b)	Credit Purchases from Rohan Rs 900 were recorded in sales book.
(c)	Goods returned to Rakesh Rs 4,000 were recorded in the sales return book.
(d)	Goods returned from Mahesh Rs 1,000 were recorded in purchases return book.
(e)	Goods returned from Nahesh Rs 2,000 were recorded in purchases book.

Rectify the following errors.

(i) Credit purchase from Rohan Rs. 9,000 were recorded in sales book.

(ii) Goods returned to Rakesh Rs. 4,000 were recorded in the sales return book.

(iii) Good returned from Mahesh Rs. 1,000 were recorded in purchases return book.

(iv) Goods returned from Mahesh Rs. 2,000 were recorded in purchases book.

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