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WAEC Book Keeping 2023 Theory — Question 7

Question 7 of 14 from the West African Examinations Council (WAEC) Book Keeping 2023 Theory paper, with the correct answer and a full explanation.

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Section A - 4(a) What is control account?

Model answer

A control account is a memorandum account that reflects the aggregate balances of many related subsidiary accounts. (Alternatively: a control account is an account that keeps records of the total value of collective items that have many individual transactions within them.)

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