GCEFinancial AccountingBooks of Original Entry2022

A trader returned goods worth ₦45,000 to a supplier. In which book of original entry would this transaction be recorded?

ASales returns day book
BPurchases returns day bookCORRECT
CJournal proper
DPetty cash book
AI
Toaster Teacher
Why the answer is B, and why the others tempt you.
When a buyer (trader) returns goods to a supplier, this is a purchase return. It is recorded in the purchases returns day book (also called the returns outward book). The sales returns day book records goods returned by customers to the business.
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