Page 195 - F3 -FA Integrated Workbook STUDENT 2018-19

Chapter 14

Control account reconciliations

Outcome

By the end of this session you should be able to:

 understand the purpose of, and prepare, control accounts for trade receivables
and trade payables

 perform control account reconciliations and identify which errors would be
highlighted by such a control

 identify and correct errors in control accounts

and answer questions relating to these areas.

The underpinning detail for this Chapter in your Notes can be found in
Chapter 14 of your Study Text

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