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 Form 4 Business Studies lessons: Source documents and books of original entry

Sales returns(return inwards)journal as a book of original entry.

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Answer Text:
Sales returns(return inwards)journal as a book of original entry:
-is used to record all goods returned to the business by credit customers.
-sales returns are posted to the credit side of individual debtor’s accounts in sales ledger.
-at the end of month, total sales returns are posted to the debit side of sales returns accounts in the general ledger.


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