Bal B/D Debit or Credit?


I have an exam in 3 weeks and im currently doing an online practise exam and im struggling to remember if Balance B/D & C/D is a debit or credit in the PLCA.

Would appreciate any replies & help.



  • sassybutterfly52
    sassybutterfly52 Registered Posts: 7
    I think the B/D will be on the credit side as the PLCA is a liability account.
    SLCA is an assett account so normally a debit balance. Increases on debit side, decreases on credit side, opposite to the sales ledger and purchase ledger.
    Ive got Bookkeeping controls exam on 28th. Trying to get my head around these things as well.

    wait for someone more experienced to reply just to make sure . x
  • petxar
    petxar Registered Posts: 3
    Hi guys,

    That's correct. The PLCA would have a B/D balance on the credit side due to the fact that it's a liability a business has to account for, as result the C/D would be on the debit side.

    In terms of the SLCA, of course, the B/D would be on the debit side of the Control Account, precisely due to the fact that Debtors are an asset on the Statement of Financial Position and the C/D would be on the credit side.

    If you guys are struggling, I'd recommend just remembering the classifications of Creditors and Debtors as Liability and Asset respectively, and rather than thinking of the PLCA as the 'Purchase Ledger Control Account' to think of it as your Trade Payables and your SLCA as Trade Debtors directly.

    Best of luck with your exams!
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