The sales ledger control account is also referred to as

The sales ledger control account is a summary account in the general ledger of a business that records the total amount owed to the business by its customers. It is also known as the total debtors account because it represents the total amount of money owed to the business by its debtors (i.e., customers who have bought goods or services on credit). The sales ledger control account is used to monitor and reconcile the balances in the individual customer accounts maintained in the sales ledger, and is an important tool for managing the cash flow of a business.