Managing Stocks: Stock Control Charts
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tutor2u.net
Control accounts are summary ledger accounts that pull together the balances of many individual subsidiary ledgers. They let you keep the general ledger tidy while still tracking detailed transactions elsewhere. *How it works* - *General ledger*: Holds the control account (e.g., Accounts Receivable Control). - *Subsidiary ledger*: Contains all individual customer accounts. - At period‑end the total of the subsidiary ledger is posted to the control account, so the two always match. *Typical contr
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