What are journal debits in the debtors reconciliation control account?

Journal debits in the debtors reconciliation control account represent the amounts recorded in the account when a debtor makes a payment or when a credit note is issued to the debtor. These debits reduce the balance of the account and reflect the decrease in the amount owed by the debtor. The journal debits are typically recorded when the debtor's account is updated to reflect the payment or credit note transaction.

- Outstanding checks
- Bank errors
- Charges or debits by the bank not recorded by the company
- NSF checks