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Unusual Balances in Control Accounts

Flashcards • 3 cards

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Question

What does an unusual (credit) balance in the SLCA mean, and where does it appear in the trial balance?

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Answer

A **credit balance in the SLCA** means a customer (or customers) has overpaid — the business owes a refund. It is a **current liability**. It appears on the **credit side** of the trial balance (opposite to the normal DR SLCA balance).

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