Purchase returns - in or out???

Hello
I'm doing AAT intermediate having come straight in to it following a very basic 10 week book-keeping course. I'm afraid it's muppet by name, muppet by nature and I'm struggling like mad :blushing:. Can somebody PLEASE put me right - are purchase returns the returns in or the returns out?
Sorry everyone.
Muppetchops
I'm doing AAT intermediate having come straight in to it following a very basic 10 week book-keeping course. I'm afraid it's muppet by name, muppet by nature and I'm struggling like mad :blushing:. Can somebody PLEASE put me right - are purchase returns the returns in or the returns out?

Sorry everyone.
Muppetchops
Comments
MChops
Sales returns - returns the customer makes i.e. returns in
Remember these may be recorded in the sales/purchases day books as a return or the business may keep seperate sales/purchases returns day books. It will depend on the volume of transactions which go through the business i.e. if there are not millions of sales and therefore not many returns, it makes sense just to include them in the sales day book as returns.