Need some clarification on journalised closing entries. Maybe a sample or a format or a website would be great . I need to no what entries go into this journal e.g.. Return inwards and outwards etc...

You can find this in any book of accounting, both carriage inwards and outwards are expenses so they must be credited to close them.

There is a sample of closing here:
Principles of Accounting Chapter 4 (http://www.principlesofaccounting.com/chapter%204.htm#The%20accounting%20cycle%20and%20c losing%20process)