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EnglandAccountingQuick questions

3.1 Financial accounting

Quick questions on Control accounts and bank reconciliation: checking the ledgers - AQA A-Level Accounting

2short Q&A pairs drawn directly from our worked dot-point answer. For full context and worked exam questions, read the parent dot-point page.

What is q1?
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State one purpose of a control account. [1 mark] To check the accuracy of the personal ledger by comparing the control balance with the total of the individual accounts.
What is q2?
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Name two items that cause a difference between the cash book and the bank statement. [2 marks] For example unpresented cheques and outstanding lodgements.

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