Purchase return – lesson 7

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Purchase return is a key part of the processing bookkeeping transaction course and Accounting Trainees and Bookkeepers must know the procedures involved.

You are part way through the FREE processing bookkeeping transaction course and you should have read the pages listed below before reading this page:


Welcome to Accounting for Purchase Return.

You are now over half way through the course and I hope that you feel you are making real progress in your understanding of the Accounting System. In the previous chapter we looked at the documentation from suppliers such as the purchase invoice and credit note. In this chapter we are looking at accounting for purchase return.

It is important that the Accounting Trainee and Bookkeepers have a thorough understanding of:
Purchases day Book
Purchases Returns Day book
Purchases Account
Purchases ledger control account
Purchases ledger (memorandum Accounts)
Analysed Purchases Day Book

Accounting for Purchases and Purchases returns
You will appreciate that accounting for purchases and purchases returns is a very popular topic with Accounting and Bookkeeping examiners and I suggest that you learn the flow charts on pages 123 and 124 of your textbook.

Here is the links to Amazon for the books:

Now lets see what you know on accounting for purchases and purchase return -try the quiz below:

QUIZ: Accounting for Purchases and Purchase Return

Before attempting this quiz you should have read chapter 6 entitled "Accounting for Purchases and Purchase Returns" of your recommended textbook “Bookkeeping 1".

Please attempt all questions and then press the submit button at the end, you will then be taken to your results page.

Good luck!



The accounting system for purchases and returns involves the following financial documents:

The book of prime entry for recording credit purchases is the:


The Purchases day book is prepared from invoices received from suppliers.

The book of prime entry used to to record purchases returned to suppliers is called:

When a business wishes to distinguish between different categories of expenditure it uses an ................... purchases day book

Which one of the following is NOT a book of prime entry?

The general ledger includes the purchases returns day book.

The general ledger includes the purchases account.

The general ledger includes the VAT account.

The general ledger includes the purchase ledger control account

Leaderboard for Accounting for Purchases and Purchase Returns

1. Mohamed Finos-30 Points
2. Natallia-30 Points
3. -30 Points
4. -30 Points
5. MIH01-30 Points

For a list of all the FREE courses on this site please click this link.

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