Control Accounts/Total Accounts

Control Accounts/Total Accounts

Author: Jamshed Ali

To learn:

What are control accounts and what is their utility;

how to prepare Sales Ledger Control account and Purchases Ledger Control account.


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  • Sales Ledger Control Account
  • Purchases Ledger Control Account
  • Sales Ledger Balances
  • Purchases Ledger Balances
  • Contra/Set off in Control Account

Control Accounts

Past Exam Questions

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Source: www.cie.org.uk