Where do we record purchase return, sales return, depreciation, bad debts etc.i

Where do we record purchase return, sales return, depreciation, bad debts etc.in Tally

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1) Which voucher type is used to transfer amount from one bank to another

2) Which of the following equation is true for balance sheet

3) In Tally, there are _________ predefined ledgers

4) Tally package is developed by

5) Party account can be created through