Two control accounts

Two control accounts

• Sales ledger control account (also known as the total debtors account)
• Purchases ledger control account (also known as the total creditors account)

Each control is a summary total of the respective ledger. It has the totals for all balances and all entries as found in the sales or the purchases ledger. It is easier to imagine them as an overall debtor account (for the sales ledger account) or an overall creditor account (for the purchases ledger account).