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Which of the following is a debit item in the sales ledger control account

Accounts - Principles of Accounts
JAMB 2012

Which of the following is a debit item in the sales ledger control account

  • A. Cheque reciepts
  • B. Dishonoured cheques
  • C. Discount allowed
  • D. Bills recievable
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Correct Answer: Option D
Explanation

The sales ledger control account is used to monitor the amounts owed by customers to your business.   it contains transactions related to all the trade receivables (all the debtors) in the business,

 Bills receivables are drawn when a vendor or seller makes any credit sale to the business.

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