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In this session, the chapter control account has been explained. The chapter consists of
- Advantages or uses of control Accounts
- Cash and trade discounts
- Contra entry
- Credit balance in the sales ledger control accounts
- Debit balance in the purchases ledger control accounts
- Control accounts and personal accounts
- Limitations of control accounts
- Example.
The notes have been uploaded in the exercise section.
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Session 2: Control Accounts
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Control Accounts
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Explanation 14 mins
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Demo video
Explanation
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Explanation 14 mins
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Control Accounts
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Excercise Files
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