Accounting 0452 · IGCSE · Control accounts

Control accounts — practice question

Lucas is a trader. He has supplied the following details. Balances at 1 January 2023: Sales ledger control account: $14 940 debit Purchases ledger control account: $8450 credit Totals for January 2023: Credit sales 12 736 Cash sales 3992 Credit purchases 7325 Returns to credit suppliers 463 Returns from credit customers 920 Cash received from credit customers 685 Bank transfers received from credit customers 10 620 Bank payments to credit suppliers 6675 Irrecoverable debts written off 140 Discount received 210 Contra entries 180 Interest charged on overdue purchases ledger accounts 166
(a)[6]

Prepare the sales ledger control account for January 2023. Balance the account and bring down the balance at 1 February 2023.

(b)[7]

Prepare the purchases ledger control account for January 2023. Balance the account and bring down the balance at 1 February 2023.

(c)[2]

State two advantages of preparing control accounts.

(d)[5]

Advise Lucas whether he should sell this office equipment in order to pay the supplier. Justify your answer.

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