In the absence of a sales day book or sales account the credit for sales can be computed from
- creditors control account
-
debtors control account
- opening figures of the balance sheet
- closing figures of the balance sheet
The correct answer is: B
Explanation
The sales day book is used in recording credit sales. In the absence of this book, credit sales can be recorded in the debtors' book. Debtors are outsiders with who a business may have transacted business and are owing the business. While creditors are those the business is owing.