CAIE AS Level Accounting 9706 · Paper 2
1.4.4Control accounts
Strengthen your control-account technique with questions covering receivables, payables and reconciliation differences.
- 1
- Paper
- 2018
- Years covered
- Mark-ready practice
Revise before you begin
Key areas to practise
Receivables ledger
Record credit sales, receipts, discounts, returns and contra entries.
Payables ledger
Apply purchases, payments and adjustments on the correct side.
Reconcile records
Investigate differences between control accounts and ledger balances.
Topical paper library
Past paper questions
Feb/March 2018