The sales ledger records transactions with individual credit customers. Are the transactions listed below debits or credits in each individual customer's sales ledger account?

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In the sales ledger, which is a subsidiary ledger that records individual transactions with credit customers, each entry reflects the impact on the customer's balance. Here's how the transactions listed would be recorded in each individual customer's sales ledger account:
a. Cash refunds = Debit
When a business issues a cash refund to a customer, it is effectively returning money that the customer had previously paid. In the customer's sales ledger account, this would be recorded as a debit because it reduces the amount the customer owes to the business.
b. Cash received = Credit
When cash is received from a customer, it means the customer is paying off some or all of what they owe. In the customer's sales ledger account, this payment is recorded as a credit because it decreases the customer's outstanding balance.
c. Irrecoverable debts = Credit
If a debt is deemed irrecoverable, it means the business has decided that the amount owed by the customer will not be collected. In the customer's sales ledger account, this would be recorded as a credit because it reduces the customer's balance to reflect that the business no longer expects to receive payment.
d. Sales invoices = Debit
When a sales invoice is issued to a customer, it represents an amount that the customer now owes to the business for goods or services provided. In the customer's sales ledger account, the invoice amount is recorded as a debit because it increases the customer's balance due to the business.
In summary, cash refunds and sales invoices are recorded as debits in a customer's sales ledger account because they increase the amount the customer owes to the business. Conversely, cash received and irrecoverable debts are recorded as credits because they decrease the customer's outstanding balance.

The Sales Ledger Records Transactions with Individual Credit Customers