ACCA F3 Receivables Control Account

Which of the following items could appear on the credit side of a receivables ledger control account?

1.	Cash received from customers
2.	Irrecoverable debts written off
3.	Increase in allowance for receivables
4.	Discounts allowed
5.	Sales
6.	Credits for goods returns by customers
7.	Cash refunds to customers

Answer: 1,2, 4 and 6.