Which of the following is not contained in the sales ledger control account?

The option that is not contained in the sales ledger control account is returns outwards. A sales ledger control account is a summary of all transactions in the sales ledger, which is a record of all credit sales made by a company. The purpose of the sales ledger control account is to provide a summary of the sales ledger and to ensure that the balance of the sales ledger agrees with the total of the individual customer accounts in the ledger. The sales ledger control account includes the following information: - Total sales made to customers on credit - Receipts from debtors (i.e., customers who have paid their accounts) - Returns inwards (i.e., goods returned by customers) - Dishonoured cheques (i.e., cheques that were not honoured by the bank) - Discounts allowed to customers for prompt payment However, returns outwards (i.e., goods returned to suppliers) are not included in the sales ledger control account. This is because returns outwards are not related to credit sales made to customers, but rather to purchases made by the company. Returns outwards are recorded in the purchases ledger control account instead.