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Cambridge AS & A Level Accounting

1.4.4Control accounts

Control accounts in Cambridge AS & A Level Accounting: what the syllabus expects you to know, the learning objectives and how to practise.
Subtopic22 practice questions1 lesson

Learning objectives

What the syllabus expects you to be able to do.

  1. 1.4.4.1Prepare sales ledger and purchases ledger control accounts and reconcile control account balances with ledger balances.
  2. 1.4.4.2Explain the effects on the financial statements of correcting errors and the benefits and limitations of control accounts.

Lessons

  • Control accounts and personal ledger reconciliation

    50 min

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Sample question

A sample question on this topic. Answer it, check it, then read the worked answer.

Control accounts: sample question

1 mark

Which transaction is not recorded in the purchases ledger control account?

Choose one answer

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