The total of the sales column in the debtors journal was overcast by R100. Debit or credit the R100 in the debtors control account in the debtors reconciliation ?and why?

The R100 should be credited in the debtors control account in the debtors reconciliation.

When the total of the sales column in the debtors journal is overcast, it means that the total amount recorded is higher than the actual amount. This error would result in an inflated balance in the debtors control account.

By crediting the R100 in the debtors control account, it will reduce the balance to correct the error and bring it back to the correct amount. This adjustment ensures that the balance in the debtors control account accurately reflects the actual amount owed by the debtors.

Credit the R100 in the debtors control account.

Overcasting the total of the sales column in debtors would have resulted in an undercast in the total of the debtors control account. To rectify this, the debtors control account needs to be credited for the amount of the overcasting.