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Accounting help

When you credit the debtor account and debit sales return do you still have to add sale return to income statement and reduct it from sales. For example suppose you had a debtor account which already had been credited by 500 for sales return and this made the missing value for sale in debtor account 30000. Would I need to reduce the 500 again in the income statement or would I leave it as 30000. If your wondering what topic this relates to it is incomplete records.

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