Journals for Returns. Refer to Figure 2 below:
       Figure 2: AR Sales 
  Order - Returns Entry
      

 Return Journal Entry
Return Journal Entry
    | Line | Account 
    No | Description | Debit | Credit | 
| 1 | 4000-01 | Revenue GL Account | 90.91 |  | 
  
  | 2 | 3000-01 | Tax GL Account | 9.09 |  | 
  
  | 3 | 2000-01 | Debtor Control GL Account |  | 100.00 | 
Stock Movement Journal Entry 
  - Credit to 
  Stock is ticked
| Line | Account 
    No | Description | Debit | Credit | 
| 1 | 5000-01 | Stock GL Account | 10.00 |  | 
  
  | 2 | 5500-01 | Cost of       
  Goods Sold GL Account |  | 10.00 | 
  
  |  |  |  |  |  | 
Payment 
  Journal Entry| Line | Account 
    No | Description | Debit | Credit | 
| 1 | 6000-01 | Bank Account |  | 100.00 | 
  
  | 2 | 2000-01 | Debtor       
  Control GL Account | 100.00 |  | 
  
  |  |  |  |  |  |