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Which of the following is an item in the debit side of the sales ledger control account?

Which of the following is an item in the debit side of the sales ledger control account?
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Interest charged by suppliers
  • B Bills receivable honored
  • C Transfer of credit balances from credit control account
  • D Transfer of debit balance from creditors control account
Correct Answer: Option A
Explanation:
Recall sales ledger control account are used to track trade debtors, that is goods sold on credit. We already know that we debit all income and credit expenses. The debit side of the account contains interest charged by suppliers because the goods were sold on credit and its considered an income

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