CBSE Class 11-commerce Answered

Return outward book is known as purchases return book. Purchases return book is a subsidiary book which records goods returned to the supplier (i.e. creditors) and which has been purchased on credit. Purchases return book does not record return of goods purchased on cash nor does it record return of any assets purchased. A debit note is issued to the supplier (i.e. creditors) when goods purchased are returned to them. It is the basis (i.e. source document) for recording entry in purchase return book.