Скачать или смотреть How to return Goods Inward and Outward

Returns inwards are goods returned to the selling entity by the customer, such as for warranty claims or outright returns of goods for a credit. For the customer, this results in the following accounting transaction:
• A debit (reduction) of accounts payable
• A credit (reduction) of purchased inventory
Returns outwards are goods returned by the customer to the supplier. For the supplier, this results in the following accounting transaction:
• A debit (reduction) in revenue in the amount credited back to the customer. If the supplier had already set up a reserve for returns, then this is treated as a reduction of the reserve.
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