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

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 is A

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.