When goods are returned to the supplier, a statement called 'Debit Note' is sent to him intimating that his account has been debited on account of the goods returned. The debit note also contains particulars and the value of goods returned. It is also prepared in duplicate. The original is sent to the supplier and the duplicate is retained by the firm. The entries in the Purchases Returns Journal are made on the basis of the copies of debit notes , issued, The debit notes bear a serial number which is duly recorded in the third column of, the Purchases Returns Journal.