A returns inward book is kept to record the Return of goods sold. Return Inward - For a business entity, return inward means a customer returning the goods which were sold to him/her. Return Outward - For a business entity, return outward means a business entity is returning the goods to the supplier which were purchased by it. Return Inward Book - Return inward book is a journal subsidiary that keeps track of returns of goods sold on credit. Return Outward Book - Return outward book is a journal subsidiary that keeps track of returns of goods purchased on credit. Additional InformationGoods - Goods are those physical products in a business entity in which it trades. Return of anything purchased or sold is recorded in journal proper. All miscellaneous credit transactions are documented in the journal proper, which is a book of original entries.