Accounting for IGCSE & O level - Accounting Procedures (Section 14 - No. 33)

Why might the balance on the sales ledger control account NOT agree with the total of the individual customer balances?

Errors in the ledger entries.

Cash sales were not recorded correctly.

The use of a different accounting system.

Incorrectly entered discounts.

Any of these issues may lead to an error in the balances.