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What is a Control Account?

A Control Account is a summary account in the General Ledger that's supported by a Subledger (or Subsidiary Ledger). But what does that actually mean? In this video, I explain Control Accounts using the General Ledger for Silph Co. You'll see examples like Accounts Receivable, Accounts Payable, Salaries Payable, Inventory and Fixed Assets, and ...

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