Control Accounts

Sales Ledger Control A/C

• Replaces individual debtor A/C in double entry
• Provides balance for debtors in Trial Balance
• Prepared using Books of Prime Entry - Sales Journal, Sales Return Journal, Cash Book
• One sided debit entry still made into each individual debtor A/C to record sales so business knows how much each debtor owes business
• In individual A/C all normal entries still made - All one sided entries
• Double entry takes place through Sales Ledger A/C 

Purchase Ledger Control A/C

• Replaces individual creditor A/C in double entry
• Provides balance for creditors in Trial Balance
• Prepared using Books of Prime Entry - Purchases Journal, Purchases Return Journal, Cash Book
• One sided credit entry still made into each individual creditors A/C to record Purchases so business…