1987 | OriginalPaper | Buchkapitel
Control Accounts
verfasst von : P. Stevens
Erschienen in: Work Out Accounting GCSE
Verlag: Macmillan Education UK
Enthalten in: Professional Book Archive
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We have referred in previous chapters to entries to accounts of debtors and creditors, and this is the area where control accounts are used. We also saw in Chapter 7 how day books reduce the necessity of posting several separate transactions in our ledger. It is the problems associated with a large number of transactions in the ledger that control accounts seek to resolve.