Question

where will purchases returns be shown in the final account​

Answer 1

Answer:

In the case of purchase returns, it can be seen that goods are returned to the supplier, and subsequently recorded in General Ledger under the account of Purchase Returns. The purchase returns account will always have a credit balance

Answer 2

It will be subtracted with the purchases in the trading account.

Explanation:

Purchase returns are the items which you return them after purchasing. So these are to be subtracted.