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ZIMSEC O-Level Principles of Accounting

12Control Accounts

Control Accounts in ZIMSEC O-Level Principles of Accounting: what the syllabus expects you to know, the learning objectives and how to practise.
Topic32 practice questions2 lessons
Practise this topicAll Principles of Accounting topics

Overview

Form 3: purposes, types, sources of information and preparation.

Learning objectives

What the syllabus expects you to be able to do.

  1. 12.1Form 3: define control accounts, state their purposes, name their types and identify their sources of information.
  2. 12.2Form 3: prepare sales ledger and purchases ledger 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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