Question

What is debit note??

Answer 1

Here is your answer.....
A Debit note is prepared by the purchaser when goods are returned by him.It is called debit note because the party 's account is debited with the amount written in it.

Answer 2

A debit note is a note prepared by a buyer and sent to the seller along with the goods which were returned to intimate the seller that the purchases which were returned have been debited (by the mode of his A/C) and that the buyer is expecting a credit note in response to the debit note given which intimates the buyer that seller has credited his account in his books for the purchases returned, which the seller refers to as sales returns.

You record credit purchases which have been returned to the seller using a debit note in situations where goods sold were not in good condition etc..