Book Keeping Entry clarification

Hi Friends

Can any one help me with my above, as it is very urgent and imporant for me.  Please help me

Since you have sales return u will have to debit the sales return account and not the sales account. I think sales account can be debited only if there is somne rate difference or something like trade discount is given. Not sales return. Rectify the accounts if the 2nd method is being followed.

The Correct entry in this regard would be-

(i)     Debtors a/c                    Dr.   1000

                To Sales                                          1000

(ii)     Sales Return a/c          Dr.    100

                 To Debtors                                       100