Concept:The purchases ledger control account is the total creditors account.
It records amounts owed to suppliers on the credit side and payments made to them on the debit side.
Explanation:Credit side items increase the amount owed to suppliers.
These include credit purchases, opening credit balances, interest charged by suppliers, and refunds received from suppliers.
When a supplier is paid by cash, the amount owed to that supplier reduces.
Therefore, cash payment is entered on the debit side of the purchases ledger control account, not on the credit side.
So, cash payment is the item that is not on the credit side.
Answer:Cash payment.