Control Accounts

  • P. Stevens
Part of the Macmillan Work Out Series book series (MCWO)


We have referred in previous chapters to entries to accounts of debtors and creditors, and this is the area where control accounts are used. We also saw in Chapter 7 how day books reduce the necessity of posting several separate transactions in our ledger. It is the problems associated with a large number of transactions in the ledger that control accounts seek to resolve.


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© P. Stevens 1987

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  • P. Stevens

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