Accounting for IGCSE & O level - Accounting Procedures (Section 21 - No. 20)
Which of the following items *increase* the balance of the sales ledger control account?
Credit sales
Sales returns
Dishonored checks
Cash received from customers
Explanation
Credit sales add to amounts owed, and dishonored checks mean the customer hasn't paid, so the balance increases. Sales returns and cash received reduce the amount owing.
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