Accounting - 0452 CIE

Control Accounts

Muhtasari

A business may owe, and be owed, money by hundreds of different people. Checking every single customer and supplier account by hand whenever the books go wrong would take days. A control account solves this by summarising a whole ledger in one place: the sales ledger control account mirrors every credit customer, and the purchases ledger control account mirrors every credit supplier. Its closing balance should equal the total of all the individual accounts it controls, so it acts as a fast, independent check on the arithmetic.

In this lesson you will learn what control accounts are for, where their figures come from, and how to draw up both the sales ledger and the purchases ledger control account including the trickier items: cash discounts, returns, irrecoverable debts, dishonoured cheques, interest on overdue accounts, contra entries and refunds. You will also see why the figures must come from the books of prime entry, and how digital recording is changing the role of these accounts.

Malengo

  1. the purposes of purchases ledger and sales ledger control accounts.
  2. the books of prime entry as sources of information for the control account entries.
  3. how to prepare purchases ledger and sales ledger control accounts to include credit purchases and sales, receipts and payments, cash discounts, returns, irrecoverable debts, dishonoured cheques, interest on overdue accounts, contra entries, refunds, opening and closing balances (debit and credit within each account).
  4. the impact of digital recording of business transactions on the preparation and use of control accounts.

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Tathmini ya Somo

Hongera kwa kukamilisha somo la Control Accounts. Sasa kwa kuwa umechunguza dhana na mawazo muhimu, ni wakati wa kuweka ujuzi wako kwa mtihani. Sehemu hii inatoa mazoezi mbalimbali maswali yaliyoundwa ili kuimarisha uelewaji wako na kukusaidia kupima ufahamu wako wa nyenzo.

Utakutana na mchanganyiko wa aina mbalimbali za maswali, ikiwemo maswali ya kuchagua jibu sahihi, maswali ya majibu mafupi, na maswali ya insha. Kila swali limebuniwa kwa umakini ili kupima vipengele tofauti vya maarifa yako na ujuzi wa kufikiri kwa makini.

Tumia sehemu hii ya tathmini kama fursa ya kuimarisha uelewa wako wa mada na kubaini maeneo yoyote ambapo unaweza kuhitaji kusoma zaidi. Usikatishwe tamaa na changamoto zozote utakazokutana nazo; badala yake, zitazame kama fursa za kukua na kuboresha.

  1. A sales ledger control account summarises the accounts of: A. Credit suppliers B. Credit customers C. Expenses D. Cash sales Answer: B
  2. From where must the figures for a control account be taken? A. The individual ledger accounts being checked B. The trial balance C. The books of prime entry D. The bank statement Answer: C
  3. In a sales ledger control account, a dishonoured cheque is entered on the: A. Credit side B. Debit side C. Both sides D. It is not entered Answer: B
  4. A contra entry between the two control accounts is: A. Debited in both B. Credited in both C. Credited in the sales ledger CA and debited in the purchases ledger CA D. Debited in the sales ledger CA and credited in the purchases ledger CA Answer: C
  5. A sales ledger control account has: opening balance $2 000 debit, credit sales $5 000, receipts $4 500, sales returns $300. The closing balance owed by customers is: A. $2 200 B. $2 800 C. $11 800 D. $7 800 Answer: A

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Vitabu Vinavyopendekezwa

Cambridge IGCSE and O Level Accounting Coursebook
Cambridge IGCSE and O Level Accounting Coursebook
Manukuu: Second edition
Mchapishaji: Cambridge University Press
Mwaka: 2018
ISBN: 978-1-316-50277-8
Maelezo: Endorsed coursebook with full coverage of the 0452/0985 syllabus, worked examples and exam-style questions.
Cambridge IGCSE and O Level Accounting
Cambridge IGCSE and O Level Accounting
Manukuu: Second edition
Mchapishaji: Hodder Education
Mwaka: 2018
ISBN: 978-1-5104-2121-9
Maelezo: Endorsed textbook covering the syllabus content with worked examples, source documents and practice questions.

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