What do you mean by sales Returns Book or Returns inward Book

If customers frequently return the goods sold to then it would be convenient to record returns in a separator book called the sales returns book or the returns inward book. The ruling of the book is similar to the purchases or the sales book and entries are also made in the same manner. # Q.10 Post the following into the ledger ** Returns inward book** | **Date** | **Particulars** | **L.F** | **Details** | **Amount** | | --- | --- | --- | --- | --- | | **2002** **Nov 10** | **M/s Rama book co** **5 copies double entry ** **Book keeping @ Rs 90 less Trade discount @10%** | | **Rs** | **P** | **Rs** | **P** | | | | | **450** ** ****45** | **00** **00** | **405** **50** | **00** **00** | | | **M/s Ramesh ****&**** co** **1 copy Business methods** **by S/R verma** **Returns Inward A/c Dr** | | | | | | | | | | | | **455** | **00** | ** ****(5 Marks)** Ans. In the Books of…. M/s RAMA BOOK CO. Dr Cr | **Date** | **Particulars ** | **Folio** | **Amount ** | **Date ** | **Particulars** | **Folio** | **Amount** | | --- | --- | --- | --- | --- | --- | --- | --- | | | | | | 2002 Nov10 | By Returns Inward A/c | | 405 | ** M/s Ramesh ****&**** Co** | **Date** | **Particulars ** | **Folio** | **Amount ** | **Date ** | **Particulars** | **Folio** | **Amount** | | --- | --- | --- | --- | --- | --- | --- | --- | | | | | | 2002 Nov10 | By Returns Inward A/c | | 50 | ** ****RETURNS INWARDS ACCOUNT** | **Date** | **Particulars ** | **Folio** | **Amount ** | **Date ** | **Particulars** | **Folio** | **Amount** | | --- | --- | --- | --- | --- | --- | --- | --- | | 2002 Nov 30 | To sundries as per Returns Inward Book | | 455 | | | | |