Question

returned goods to mr.raju 1200

Answer 1

"Given transaction says that "Goods are returned to Mr.Raju 1200"... Going by the logic we purchased from Mr.raju on credit (he is our creditor) earlier and now we are returning it back to him..I e ., Purchase returns..

So the current transaction affects two accounts
Purchase returns a/c which is a nominal account(all expenses incomes gains losses come under nominal account ). Mr Raju a/c which is a personal account...

The There golden rules of accounting are

Personal account - Debit the receiver ,,credit the giver

Real account - Debit what comes in, credit what goes out

Nominal account - Debit All expenses and losses, credit all incomes and Gains .

As Per the above rules ..

Purchase returns account being an income should be debited,Mr Raju being the receiver should be credited

So the Journal Entry will be

Mr.Raju a/c Dr 1200

To Purchases returns a/c. 1200

(goods returned to mr Raju)

Answer 2

Journal entry 

raju A/c  Dr           1200
     To purchases return a/c 1200
(being Returned goods to mr.raju)