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Bookkeeping › Control Accounts

Can a control account have both a debit and a credit balance?

Beginner

Answer

Yes—normally the SLCA has a debit balance (debtors) and PLCA a credit balance (creditors), but each can also have a small opposite balance: some customers may be in credit (overpayments) and some suppliers debit (advances/overpayments). These are shown separately, not netted, and the control account may carry both a main and a contra balance.
Real-world example A few customers who overpaid create a small credit balance within the mainly-debit sales control account.

Common follow-ups: Why show both balances separately? | What causes a credit balance in the SLCA?