PU COM 2026 Control Accounts Free Quiz 1

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PU COM 2026 Control Accounts Free Quiz 1

PU COM Quiz

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Remaining: 10

Navigator 10 Q

General

General 10 MCQs

1. What is a control account?

A. Control account B. Subsidiary ledger C. General ledger D. Trial balance

2. What does a debtors control account show?

A. Creditors control account B. Debtors control account C. Purchases control account D. Sales control account

3. What does a creditors control account show?

A. Debtors control account B. Purchases control account C. Creditors control account D. Sales control account

4. What should the debtors control account balance equal?

A. Always different B. Equal only at year-end C. Never equal D. Should equal the subsidiary ledger total

5. What is the purpose of control accounts?

A. Detecting errors and preventing fraud B. Detecting errors only C. Preventing fraud only D. Not useful

6. What is the reconciliation of control accounts?

A. Bank reconciliation B. Control account reconciliation C. Trial balance D. Financial statement

7. What is the normal balance of the debtors control account?

A. Debit balance B. Credit balance C. Debit balance D. Zero balance

8. What does a debit balance in the creditors control account indicate?

A. Credit balance B. Normal balance C. Zero balance D. Debit balance

9. What involves fixing errors in control accounts?

A. Error correction B. Bank reconciliation C. Trial balance D. Financial statement

10. How is the control account posted?

A. Individual transactions B. Totals of subsidiary books C. Cash book D. Bank statement

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