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Cambridge IGCSE Accounting

3.4Control accounts

Control accounts in Cambridge IGCSE Accounting: what the syllabus expects you to know, the learning objectives and how to practise.
Subtopic33 practice questions2 lessons

Learning objectives

What the syllabus expects you to be able to do.

  1. 3.4.1Explain the purposes of sales ledger and purchases ledger control accounts and their sources of information.
  2. 3.4.2Prepare sales and purchases ledger control accounts with the full range of entries and debit and credit balances.
  3. 3.4.3Explain the impact of digital recording on control accounts.

Lessons

  • Control accounts and the sales ledger control account

    35 min

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  • The purchases ledger control account

    30 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 item is entered on the debit side of the purchases ledger control account?

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