The returns outward book is a book that records all purchases returns. This is where a particular product is bought but later it was found out that the goods are not in order and so the purchaser decides to return the product back to the seller. Here, the records will be made in the purchases returns journal. The information that are necessary for the recording of the returns are thus: the person to whom the goods are returned to, the type of ‘the goods to be returned, the quantity to be returned, the amount to be credited in the returns outward account.