Accounting 9706 · AS & A Level · The accounting system

The accounting system — practice question

For what reason does a business keep a sales ledger control account?

  • Ato ensure that statements are sent out promptly to customers
  • Bto record the total of discounts received
  • Cto reduce the risk of irrecoverable debts
  • Dto verify the arithmetical accuracy of entries in the sales ledger

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