Accounting 0452 · IGCSE · Control accounts

Control accounts — practice question

Thembi is putting together her sales ledger control account. She needs to find out: 1 the total value of goods returned by credit customers 2 the amount due from credit customers that has been written off as irrecoverable. From which records can she obtain this information?

  • Apurchase returns account; irrecoverable debts account
  • Bpurchase returns journal; general journal
  • Csales returns account; irrecoverable debts account
  • Dsales returns journal; general journal

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