Sale return

if Sales were in cash then entry of sales return will be sal ret a/c dr ,To cash/bank a/c.

while if sales were in credit then sls ret dr To debtors A/c.

though it is previous year's sls return its should be accounted in same way as it is current year return & lastly at the end of yr trf into trding a/c & Presentation shown as Sales- sls rtrn =net sales

or shown in the dr side of trading a/c.