To account for a debit note of Rs. 2,000 issued to Mr. F for goods returned by us, the correct option is 'D' - Purchases Return.

Explanation:

When goods are returned to the supplier, a debit note is issued to adjust the accounts. The debit note serves as a proof of the return and is used to record the transaction in the books of accounts.

The correct option for accounting the debit note for goods returned is 'Purchases Return'. This is because the debit note relates to the return of goods purchased, which is a specific type of transaction that is recorded separately from the regular purchases.

Accounting for the debit note is done in the Purchases Return book, which is a subsidiary book used to record all the returns of goods to the suppliers. The Purchases Return book is used to maintain a record of all the returns made and helps in calculating the total amount of returns for a given period.

The Purchases Return book typically contains the following details for each transaction:
- Date of the return
- Supplier's name
- Invoice number
- Quantity of goods returned
- Value of goods returned

By recording the debit note in the Purchases Return book, the company can keep track of the returns and ensure that the accounts are properly adjusted. The entry in the Purchases Return book will include the debit note number, the date of the return, and the value of the goods returned.

The use of the Purchases Return book simplifies the accounting process and provides a clear record of the returns made. It also helps in reconciling the accounts and preparing financial statements accurately.

In summary, to account for a debit note of Rs. 2,000 issued to Mr. F for goods returned by us, the correct option is 'D' - Purchases Return. The debit note should be recorded in the Purchases Return book to maintain an accurate record of the returns and adjust the accounts accordingly.