Advantages to be derived in keeping control accounts


Question 1) Part A

The following totals relating to Month of April 2006 were extracted from the books of Techno Ltd, a medium sized business selling computer hardwares:

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REQUIRED

(i) Create a Debtors’ Control Account and a Creditors’ Control Account for the month of April 2006.

(ii) Write down the advantages to be derived in keeping Control Accounts?

Part B

(i) Write down the difference between a “Receipts and Payments” Account and an “Income and Expenditure” Account? (4 marks)

(ii) Is the “Accrual Concept” applied in the preparation of an “Income and Expenditure” Account? If so, why?

(iii) What do you mean by “Accumulated Funds”?

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Finance Basics: Advantages to be derived in keeping control accounts
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