General

Purchase Returns and Allowances

Returning defective raw materials to a supplier for a full credit.

Account NameTypeDebit ($)Credit ($)
Accounts PayableLiability (-)1,200.00-
Inventory (or Purchase Returns)Asset (-)-1,200.00

💡 Accountant's Note

This reduces the amount you owe the vendor and adjusts your inventory balance for the returned items.

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