Accounting 0452 · IGCSE · Control accounts

Control accounts — practice question

Why would a trader draw up a sales ledger control account?

  • Ato determine when interest should be charged on overdue accounts
  • Bto identify irrecoverable debts that should be written off
  • Cto locate incorrect postings in the sales ledger
  • Dto obtain totals to enter in the books of prime entry

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