Why Do You Have 2 Balance Brought Down And 2 Balance Carried Down In The Control Accounts?

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In your sales ledger control account there may be a customer that has a credit balance instead of a debit balance so the credit balances are added and also brought down as well as the debit brought down. Equally the purchase ledger control account may have some debit balances (rather than the usual credit balance) so the debit balances are added and brought down too.

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