CONTROL ACCOUNT RECONCILIATIONS
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YouTubeFOG Accountancy Tutorials
CONTROL ACCOUNT RECONCILIATIONS
This video explains the possibility of discrepancies in the control account balance and the total of individual ledger account balances. It goes further to explain how to reconcile the two balances. The links to earlier lessons on control accounts are given below CONTROL ACCOUNTS (PART 1) https://www.youtube.com/watch?v=iCOOUEm4PvE CONTROL ...
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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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