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Specimen

Purchase Return Book

Date Particulars Debit note no. LF Details Amount

Explanation of the columns
i. Date: The date of the goods returned is recorded in this column.
ii. Particulars: Particulars column records the name of the supplier and details of
items returned.
iii. Debit note no: Number of note issued by the supplier is recorded in this column.
iv. Ledger Folio (L.F.): Page number of the ledger account on which the respective
supplier’s transaction has been posted is mentioned in this column.
v. Details: It is the column to record sub-total of price of the goods returned.
vi. Amount: This column records the total price of the goods returned.
3. Record the following transactions in purchase return books.
1-Asoj-2070 : Return to XYZ traders:

20 jar coffee @ Rs. 80 per jar
40 packet tea @ Rs 50 per packet
15-Asoj-2070 : Return to ABC Ltd.

15 Kg sugar @ Rs. 30 per kg
35 packet ordinary tea @ Rs. 20 per packet
10% trade discount on both

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