Goods returned by customer should be debited to which of the following accounts?

Correct answer: C. Return inward account

  • A. Sales income account
  • B. Sales account
  • C. Return inward account
  • D. Expenses account

Explanation

Goods returned by customers are sales returns, also called returns inward, and this account is debited because it reduces sales revenue. The Sales account itself is not normally debited for the return entry.

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Accounting principles explain the rules used to record, classify and report business transactions. Coverage includes the accounting equation, double-entry system, accrual and cash bases, matching and prudence concepts, consistency, going concern, business entity, and the difference between capital and revenue items.

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