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JAMB Principles of Accounts 1998 Question 21

Question 21

Control Accounts

A powerful instrument of control over both the sales ledger and the clerk whose duty is to post the ledger is the

  1. A.total debtors account
  2. B.purchases day book
  3. C.sales day book
  4. D.cash book.
Show the answer and explanation

Answer: A (total debtors account)

Explanation

The total debtors (sales ledger control) account is kept by someone else and checks the accuracy of the sales ledger clerk's work.