The total cash and cheques received from customers in a control account is derived from the

A control account is a type of ledger account that is used to summarize the total amount of transactions recorded in subsidiary ledger accounts. In the context of cash and cheques received from customers, the total amount in the control account would be derived from the cash book. The cash book is a record of all cash receipts and payments made by a business, including cash sales and cash purchases. Each time a customer pays with cash or a cheque, the transaction would be recorded in the cash book. The total of all cash and cheque receipts in the cash book would then be used to update the control account, which provides an overall summary of the business's cash position. So, the total cash and cheques received from customers in a control account is derived from the cash book.