Journals for Returns. Refer to Figure 2 below:
       Figure 2: AR Sales 
  Order - Returns Entry
      

Return Journal Entry
    |  Line |        Account 
    No    | 
    
  
   Description | 
  
   Debit   | 
    
     Credit | 
|  1 |   4000-01  |  Revenue GL Account  | 
    90.91  | 
     
    | 
  
  |       
             
       2  | 
  
   3000-01 | 
         
   Tax GL Account  | 
  
  9.09 | 
        
      | 
  
  | 
     3 | 
     2000-01 |  Debtor Control GL Account |   | 100.00   
     | 
Stock Movement Journal Entry 
  - Credit to 
  Stock is ticked
|  Line |        Account 
    No    | 
    
  
   Description | 
  
   Debit   | 
    
     Credit | 
|  1 |   5000-01  |  Stock GL Account  | 
    10.00  | 
    
    | 
  
  |       
             
       2  | 
  
   5500-01 | 
   Cost of       
  Goods Sold GL Account  | 
  
   | 
        
    10.00   | 
  
  | 
      | 
      |      |   |    
     | 
Payment 
  Journal Entry|  Line |        Account 
    No    | 
    
  
   Description | 
  
   Debit   | 
    
     Credit | 
|  1 |   6000-01  |   Bank Account  | 
      | 
    
   100.00    
    | 
  
  |       
             
       2  | 
  
   2000-01 | 
   Debtor       
  Control GL Account  | 
  
  100.00 | 
        
       | 
  
  | 
      | 
      |      |   |    
     |