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This video shows how to prepare control accounts for the debtors/sales ledger and the creditors/purchases ledger.

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Use the times below to skip to certain parts of the video:

00:26 - Intro to control accounts
03:00 - The debtors control account - introduction and items that go in this account
06:00 - On what side of the account do we put what items?
07:18 - A very important question to ask yourself with control accounts
08:45 - Why refunds go on the DR side of the debtors control account
10:23 - IMPORTANT piece of info re balances c/d vs. b/d
12:30 - Set-off explanation
14:25 - The creditors control account - introduction and items that go in this account
17:00 - what items go on what side?
22:00 - start of past paper questions - 2010 Lara Bryan
25:33 - Jan 2011 - L. Somerset
30:04 - May 2014 - JT Enterprises


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