The total of the returns outwards journal is posted to the

The total of the returns outwards journal is a summary of all the returns made by the business to its suppliers or vendors. To record these returns, the returns outwards journal is used, and all the entries made in the journal are posted to the returns outwards account. As the returns outwards account is a nominal account, it has a credit balance. Therefore, the total of the returns outwards journal is posted to the credit side of the returns outwards account.