Shiva return goods worth Rs 2,000 &
recoved cash Rs 8,000

Journal Entry

☑️At the time of good sold being returned ,sales return account is debited and not sales account .It is credited with the purpose to know total value of goods sold having been returned to the firm.

hen goods were sold to Shiva :

Shiva A/C   Dr   Rs.10,000

To Sales A/C    Rs.10,000

(Being goods sold to Shiva)

When goods are being returned by Shiva :

Sales Returns A/C   Rs.2000

To Shiva A/C   Dr    Rs.2000

(Being goods returned by Shiva)

When Cash is received from Shiva :

Cash A/C  Dr    Rs.8000

To Shiva A/C   Rs.8000

(Being Cash received from Shiva)

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