But there are different cases regarding credit note
for example in the case of seeds developing companys
1.The distributor is the debtor of the company (sales as made to him)
2.They develop a seed and it will distributed to the farmers by the distributor
3.So the distribution is made by the distributors by appointing employees on behalf of the company
4. The company has to pay the salary to them but,the salary is paid by the distributor to the employees

so in the given case it is the expense of the company
Actual entry for salary is paid by the company
a.Salaries a/c Dr XXXX
To cash XXXX
b.But in the given case salary is paid by our debtor so the entry is
Credit note a/c Dr XXXX
TO Debtor XXXX