A customer’s cheque returned after being dishonored will be recorded in-

The correct answer is D. Journal Proper.

A customer’s cheque returned after being dishonored will be recorded in the Journal Proper. The Journal Proper is a book of original entry where all business transactions are recorded in chronological order. The date, account name, debit or credit amount, and explanation are recorded for each transaction.

The Purchases Return Book is used to record returns of goods purchased from suppliers. The Sales Return Book is used to record returns of goods sold to customers. The Three Column Cash Book is used to record cash receipts and cash payments.

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