• 2022-06-06
    Which one of the following is not the purpose of a receivables ledger control account?
    A: A receivables ledger control account provides a check on the arithmetical accuracy of the personal ledger.
    B: A receivables ledger control account helps to locate errors in the trial balance.
    C: A receivables ledger control account ensures that there are no errors in the personal ledger.
    D: Control accounts help deter fraud