Accounting for IGCSE & O level - Accounting Procedures (Section 2 - No. 4)

A company receives a refund from a supplier. How does this affect the company’s accounting records?
Debit Purchases Returns, Credit Trade Payables.
Credit Purchases Returns, Debit Trade Payables.
Debit Trade Payables, Credit Purchases Returns.
Debit Cash, Credit Purchases Returns

Explanation

The trade payable decreases as there is less owed to the supplier.

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