The book in which credit note voucher is used for accounting is

The correct answer is: C. Sales return book

A credit note is a document issued by a seller to a buyer to acknowledge the return of goods or the cancellation of a sale. It is used to reduce the amount owed by the buyer to the seller.

A sales return book is a book used to record sales returns. It is a subsidiary ledger to the sales ledger. The sales return book is used to track the following information:

• The date of the return
• The customer’s name and address
• The invoice number
• The description of the goods returned
• The quantity returned
• The reason for the return
• The amount of the credit note

The sales return book is used to calculate the total amount of sales returns for a period. This information is then used to adjust the sales account in the general ledger.

The other options are incorrect because:

• A sales book is used to record sales.
• A purchase book is used to record purchases.
• A purchase return book is used to record purchase returns.