Credit Note, Debit Note, Excise Entry info added
diff --git a/erpnext/docs/user/manual/en/accounts/journal-entry.md b/erpnext/docs/user/manual/en/accounts/journal-entry.md
index 68ba22a..061bd62 100644
--- a/erpnext/docs/user/manual/en/accounts/journal-entry.md
+++ b/erpnext/docs/user/manual/en/accounts/journal-entry.md
@@ -68,4 +68,44 @@
> Note: There may be regulations in your country that define by how much
amount you can depreciate a class of Assets.
+#### Credit Note
+
+"Credit Note" is made for a Customer against a Sales Invoice when the
+company needs to adjust a payment for returned goods. When a Credit Note
+is made, the seller can either make a payment to the customer or adjust
+the amount in another invoice.
+
+ * Debit: Sales Return Account
+ * Credit: Customer Account
+
+#### Debit Note
+
+"Debit Note" is made for a Supplier against a Purchase Invoice or accepted
+as a credit note from supplier when a company returns goods. When a Debit
+Note is made, the company can either receive a payment from the supplier or
+adjust the amount in another invoice.
+
+ * Debit: Supplier Account
+ * Credit: Purchase Return Account
+
+#### Excise Entry
+
+When a Company buys good from a Supplier, company pays excise duty
+on these goods to Supplier. And when a company sells these goods to Customers,
+it receives excise duty. Company will deduct payable excise duty and deposit balance
+in Govt. account.
+
+ * When a Company buys goods with Excise duty:
+ * Debit: Purchase Account
+ * Debit: Excise Duty Account
+ * Credit: Supplier Account
+
+ * When a Company sells goods with Excise duty:
+ * Debit: Customer Account
+ * Credit: Sales Account
+ * Credit: Excise Duty Account
+
+> Note: Applicable in India, might not be applicable for your Country.
+Please check your country regulations.
+
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