How to prepare to return an outward book?

Refer to the transactions given below and prepare a return outward book.

• On June 2 − Received note worth of Rs.800/- from V.
• On June 9 − Received note worth of Rs. 350/- from S.
• On June 15 − Received note worth of Rs. 600/- from M.
• On June 20 − Received note worth of Rs. 1200/- from N.

Solution

The return outward book for the above mentioned data is as follows −

Return outward book

For V account, the return outward book is as follows −

For S account, the return outward book is as follows −

For M account, the return outward book is as follows −

For N account, the return outward book is as follows −