Purchases returns journal(returns outwards journal) as a book of original entry
Answer Text: Purchases returns journal(returns outwards journal) as a book of original entry:-it is used to record goods returned to suppliers or creditors by the business before they are posted to the debit side of individual creditor’s accounts in the purchases ledger.- at the end of the month, total purchases returns is posted to the credit side of the purchases returns accounts in the general ledger.-source document used is credit note received.