Learning Objectives
After completing this module, you would have learnt to:
1. Complete the Proforma of a typical Sales Returns Journal
2. Post the transactions from Sales Returns Journal to Ledger accounts
3. Verify the dual aspect with respect to flow of recorded transactions in Sales Returns journal to Ledger
4. Understand the posting of transactions to Sales Ledger Control account (if maintained)
5. Apply spreadsheet (such as MS Excel) in preparation of (sales) returns journal voucher to post sales returns transactions to ledger accounts