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Chapter 9
Example 3: Solution (cont.)
A list of receivables' balances extracted at 31 January 20X1 was as follows:
$
Khan
P Binns
J Harris
C Bloggs
–––––
Total
The sales ledger control account can be compiled from the total of the entries
made to the individual receivables accounts, using the totals in the various
books of prime entry, as follows:
Sales ledger control account
Dr $ Cr $
188
