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Chapter 13
1.3 Proforma control accounts
Receivables ledger control account
Date Details $ Date Details $
01 Jan Balance b/d X In year Cash from customers X
In year Sales (β figure) X In year Sales returns X
In year Irrecoverable debts X
In year Contra with PLCA X
31 Dec Balance c/d X
––– –––
X X
––– –––
Payables ledger control account
Date Details $ Date Details $
In year Cash paid to suppliers X 01 Jan Balance b/d X
In year Contra with RLCA X In year Purchases (β figure) X
In year Discounts received X
In year Purchases returns X
31 Dec Balance c/d X
––– –––
X X
––– –––
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