Sources for Sales Ledger Control Account Data

Steps:

• Identify that returns by credit customers come from sales returns, recorded in the sales returns journal.
• Recognize that irrecoverable debts (bad debts written off) are tracked in the irrecoverable debts account.
• Match the first need (customer returns) to the sales returns journal for total returns.
• Match the second need (written-off debts) to the irrecoverable debts account for total irrecoverable amounts.

Why D is correct:

• The sales returns journal totals credit customer returns, and the irrecoverable debts account records amounts written off, directly providing the required totals per accounting definitions for control accounts.

Why the others are wrong:

• A: Purchases returns relate to supplier returns, not customer returns; irrecoverable debts is correct but paired wrongly.
• B: Purchase returns journal is for incoming goods, irrelevant to sales; general journal may record some entries but not specifically for returns totals.
• C: Sales returns journal is correct for returns, but general journal is not the primary source for irrecoverable debts totals.

Final answer: D