Concept:The sales ledger control account records all transactions with credit customers, so it includes items that affect their balances.
Explanation:This account is a summary of individual debtors’ accounts in the sales ledger.
It is debited with sales and credited with payments received from customers.
Discount allowed is a reduction given to customers when they pay early.
It reduces the amount owed by customers, so it is entered on the credit side of the sales ledger control account.
Discount received and returns outwards relate to amounts owed to suppliers, not customers.
Total credit purchases appear in the purchases ledger control account.
Answer:C. Discount allowed