GCEFinancial AccountingControl Accounts2023

Which of the following would NOT appear in a Purchases Ledger Control Account?

ADiscount received from suppliers
BReturns outwards to suppliers
CBad debts written offCORRECT
DCheques paid to creditors
AI
Toaster Teacher
Why the answer is C, and why the others tempt you.
Bad debts written off relate to amounts owed by debtors (customers) that cannot be recovered, and therefore appear in the Sales Ledger Control Account, not the Purchases Ledger Control Account. Discount received, returns outwards, and cheques paid to creditors all directly affect the amounts owed to suppliers and are legitimate entries in the Purchases Ledger Control Account.
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