General Accounting Question:

Diffrence between
1] debit note & credit note?
2] ptrc & ptec?

Debit note is issued by debtor for returning of goods.
credit note is issued by creditor

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Asset value rs 10,000/- sold for rs 5500/- depreciation for the year rs 2000/- pass journal entries?	Mr.a purchased machinery parts worth rs.50000 + vat @ 5% and 25 % parts would be returned?