Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 35 - No. 7)

In the context of a purchase returns journal, what is the role of a credit note?
To authorize a cash payment to the supplier.
To document a price reduction or return of goods.
To initiate a purchase order.
To record the initial purchase of goods.

Explanation

A credit note serves as documentation for goods returned or price adjustments, reducing the amount owed to a supplier.

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