This aspect of account is debited with the sum of all the items that have been debited in detail to individual personal accounts in the said sales ledger control account and on the other, side of it credited with the sum of all the items that have been credited to such accounts. The balance of the total debtors account should then be equal to the sum of all balances that appear in the sales ledger account.
It will be noted however, that the sales ledgers may contain a few accounts that show credit account that will only represent the difference between the total of the debit balances and the total of the credit balances in the sales ledger control accounts.