**Explanation:**

**Sale or Return Journal:**

When a large number of articles are sent on a sale or return basis, it is necessary to maintain a Sale or Return Journal. This journal is used to record all the transactions related to the sale or return of goods on a consignment basis.

The Sale or Return Journal helps in keeping track of the goods that have been sent out for sale or return and also provides a record of the sales made and the goods returned. It is an important tool for monitoring the sales and returns of consignment goods and helps in maintaining accurate records.

**Advantages of maintaining a Sale or Return Journal:**

1. **Record of consignment goods:** The Sale or Return Journal helps in maintaining a record of the consignment goods that have been sent out for sale or return. It provides details such as the quantity and value of goods sent, the date of dispatch, and the consignee's details.

2. **Sales record:** The journal allows for the recording of sales made on consignment goods. It helps in keeping track of the sales revenue generated from the consignment stock.

3. **Returns record:** The Sale or Return Journal also provides a record of goods returned by the consignees. It helps in keeping track of the returned goods, their quantity, and value.

4. **Monitor consignment performance:** By maintaining a Sale or Return Journal, it becomes easier to monitor the performance of consignment goods. It helps in analyzing the sales and returns data to identify trends and patterns.

5. **Financial reporting:** The journal entries recorded in the Sale or Return Journal can be used to prepare financial statements related to the consignment goods. It provides accurate information for reporting the sales revenue and the value of consignment stock.

**Conclusion:**

In conclusion, when a large number of articles are sent on a sale or return basis, it is necessary to maintain a Sale or Return Journal. This journal helps in keeping track of the consignment goods, recording sales and returns, monitoring performance, and preparing financial statements related to the consignment stock. It is an important tool for maintaining accurate records and analyzing the performance of consignment goods.