In the characteristics of the purchases ledger control account mentioned below, we have seen the entries that are supposed to be both in the debit side and the credit side.
| On the Debit Table Side | On the Credit Table Side |
| opening debit balance | opening credit balance |
| cash paid to creditors during period | purchases during period(supplies) |
| discount received | Dishonoured cheques and other items if any |
| returns outward | |
| bills payable | |
| transfers and other items if any |