Which of the following is a primary source of entry into the debtors ledger?
Answer Details
Sales invoices are the primary source of entry into the debtors ledger.
The debtors ledger is a subsidiary ledger that contains all of the individual customer accounts for a company. It is used to track the amounts owed by each customer for goods or services sold on credit.
When a company sells goods or services on credit to a customer, it issues a sales invoice to the customer. The sales invoice contains details about the sale, such as the date, the items sold, the quantity, and the price.
The sales invoice is the primary source of entry into the debtors ledger, as it is used to record the amount owed by the customer. The amount owed is recorded in the customer's individual account in the debtors ledger, and is updated as subsequent transactions occur (such as when the customer makes a payment or returns goods).
Therefore, the correct option in this case is "sales invoices," as they are the primary source of entry into the debtors ledger.