Double entry - Debtors account or Sales Ledger Control

Hi
I'm struggling to get my head around this, hopefully someone won't mind putting me out of my misery...

I (think I) understand the relationship between individual debtor accounts and the sales ledger control account. What I'm struggling with is in which order entries are posted and which ones are part of the double entry system and which ones are simply a reflection.

For instance, if the bank account is credited with funds from Debtor A will the double entry be the Debtors account in the Sales Leger or will it be an entry in Sales Ledger Confrol Account?

I understand that ultimately theSLCA will be a summary of all of the individual debtors accounts but does the SLCA feed down to the debtors accounts or do the debtors accounts roll up ?

Basically, what description(offsetting account) will show on the T account for Bank?

Thanks in advance,

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