Debits Reduce Creditors in Purchases Ledger Control Steps:

• Identify the purchases ledger control account as the total creditors balance, where debits decrease liability.
• Recall standard debits: returns outwards (item 1, goods returned to suppliers) and payments to suppliers (item 2, cash outflows).
• Exclude credits like purchases on account (item 3, increases liability).
• Confirm items 1 and 2 go on debit side per double-entry rules for creditors.

Why A is correct:

• Debits in the purchases ledger control account record reductions in the creditors balance, as defined by the double-entry system for liabilities.

Why the others are wrong:

• B includes item 3 (purchases), which credits the account to increase liability.
• C omits item 2 (payments), a key debit that reduces the balance.
• D selects only item 3, which is a credit entry, not a debit.

Final answer: A