采购分类帐控制科目是检查采购分类帐的算术准确性的汇总科目。它使我们能够

Purchasing ledger control accounts are summary accounts that check the arithmetic accuracy of the purchasing ledger. It allows us to see at a glance whether the general ledger balance of the purchasing ledger is consistent with the total of all individual trade payables held in the purchasing ledger. <br><br>This control account usually looks like a "T account" or a copy of an individual's trade payable (creditor) account, but it contains transactions related to all trade payables (all creditors) in the business rather than one trade payable (creditor) ) related transactions. Because this control account contains aggregated information for all trade payable accounts in the purchasing ledger, it is also known as the "Total Trade Payable Account" ("Total Creditor Account").

The purchase ledger control account is a summary account to check the arithmetic accuracy of the purchase ledger. It enables us to see at a glance whether the general ledger balance of the purchase ledger is consistent with the total of all individual trade payables held in the purchase ledger.<br>This control account usually looks like a "t account" or a copy of an individual trade payable (creditor) account, but it contains transactions related to all trade payables (all creditors) in the enterprise, rather than transactions related to a trade payable (creditor). Since this control account contains the summary information of all trade payables accounts in the purchase ledger, it is also called "total trade payables account" ("total creditor account").

The purchase ledger control account is a summary account for checking the arithmetic accuracy of the purchase ledger. It enables us to see at a glance whether the general ledger balance of the procurement ledger is consistent with the total of all individual trade accounts payable held in the procurement ledger. This control account usually looks like a "T account" or a copy of personal accounts payable for trade (creditors), but it contains transactions related to all trade payables (all creditors) in the enterprise, rather than transactions related to one trade payable (creditors). Because this control account contains the summary information of all trade payables accounts in the purchase ledger, it is also called "total trade payables account" ("total creditor account").