Accounting for IGCSE & O level - Accounting Procedures (Section 1 - No. 30)

Which of the following statements is correct regarding a Sales Ledger Control Account?
It is a detailed record of each individual sale.
It is used to identify specific customer transactions.
It provides a summary of the total amount owed by all credit customers.
It is a subsidiary ledger of the cash book.

Explanation

A Sales Ledger Control Account shows the total amount owed by customers.

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