Are amounts in the debit column of a payable ledger added to the balance owed to the company?

No, amounts in the debit column of a payable ledger are not added to the balance owed to the company. Instead, they represent reductions in the amount owed, indicating payments made or discounts received. The balance in the payable ledger is typically calculated by adding credits (amounts owed) and subtracting debits (payments or reductions).