GCE Accounting 2022 Objective — Question 23

Question 23 of 50 from the General Certificate of Education (GCE) Accounting 2022 Objective paper, with the correct answer and a full explanation.

One of the items on the debit side of a sales ledger control account is

A. bills accepted by debtors
B. bills dishonoured by debtorsCorrect
C. returns inwards
D. bad debts

Explanation

Any transaction that increases the debt (e.g. a dishonoured cheque/bill) is recorded on the debit side of the sales ledger control account; bills dishonoured by debtors increases what they owe.

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