Notice that the Customer, Name, and Balance fields are left blank. This is because you are entering this transaction to one of your vendors not a customer. The Reference field becomes more important to you with this type of an entry. All miscellaneous, non-customer related, cash receipts should be handled in this manner.
Ledger/Journal:
In this case we are entering the distribution directly to the purchases journal. The ledger code pj refers to the purchases journal.
Invoice/Account:
Making an entry to the purchases journal requires an entry to a voucher. In this example v8305-3918 is the voucher that recorded your initial purchase of the goods returned.
Amount:
Enter the amount of the cash receipt.
Store the transaction and the screen is refreshed for your next entry.