Sales ledger control account (SLCA) is generally prepared at the end of the financial year or "whenever" it is required to check the arithmetical accuracy of the individual trade receivable accounts. But what are the items that should be included in this account? And what items should not be included? 

This podcasts discusses the sources of information for the sales ledger control account, where this data is found as well as what should and should not be included in the SLCA.