MCQAccountancy

CBSE · Class 11 · Accountancy · Recording of Transactions - IIA Debit Note is issued by a buyer when:

Step-by-Step Solution

A Debit Note is issued by a buyer when goods are returned to the supplier, intimating that the supplier's account has been debited for the value of goods returned.

Detailed Options Breakdown
Option : Goods are purchased on credit

Incorrect choice. This distractor represents a common misunderstanding of the core principles of Recording of Transactions - II.

Option 1: Goods are returned to the supplier (Correct Answer)

Correct choice. Refer to the step-by-step verified solution guidelines above for details.

Option 2: Goods are received from a customer

Incorrect choice. This distractor represents a common misunderstanding of the core principles of Recording of Transactions - II.

Option 3: Cash is paid to a creditor

Incorrect choice. This distractor represents a common misunderstanding of the core principles of Recording of Transactions - II.

💡 Study Guide: This question tests core syllabus concepts from Recording of Transactions - II. For formulas, key summaries, and mock exam reference guides, read the full Recording of Transactions - II Revision Notes.
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