• 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.

   

• Session 2: Control Accounts

  • Control Accounts
    • Explanation 14 mins
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      Demo video

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• Excercise Files

  • Control Accounts
    • Notes

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