Accounting for IGCSE & O level - Accounting Procedures (Section 20 - No. 36)

Which of the following would cause a credit entry in the Purchases Ledger Control Account?
Paying a supplier.
Receiving a credit note from a supplier.
Purchasing goods on credit.
Issuing a debit note to a supplier.

Explanation

All options (except purchasing) reduce what is owed.

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