http://www.accountingtools.com/sales-return-definition

Sales Return

Definition: A sales return is merchandise sent back by a customer to the seller, usually for one of the following reasons:

Excess quantity shipped
Excess quantity ordered
Defective goods
Goods shipped too late
Wrong items shipped

The seller records this return as a debit to a Sales Returns account and a credit to the Accounts Receivable account; the total amount of sales returns in this account is a deduction from the reported amount of gross sales in a period, which yields a net sales figure. The credit to the Accounts Receivable account reduces the amount of accounts receivable outstanding.

The Sales Returns account is a contra account.

A seller can more closely control the amount of sales returns by requiring a sales return authorization number before its receiving department will accept a return. Otherwise, some customers will return goods with impunity, some of which may be damaged and which can therefore not be re-sold.

http://www.zsae.gdynia.pl/dokumenty/platforma/kosztyjakosci....

Koszty zewnętrzne niezgodności to np.:

• koszty napraw i serwisu  dotyczą zarówno wyrobu, który wraca do wytwórcy jak i pozostającego  uklienta,

• koszty reklamacji,

• koszty zwrotów łącznie  z kosztami transportu,

• koszty pośrednie, wynikające z utraty przez firmę reputacji na rynku, co w bezpośredni sposób wpływa na jej konkurencyjność.

http://www.instytut.info/images/stories/ksiazki_polecane/16_...