ZIMSEC O Level Principles of Accounts Notes: Purchases Control Accounts Example

You are required to prepare a purchases ledger control account from the following for the month of April. The balance of the account is to be taken as the amount of creditors as on 30 April.
April 1 Purchases ledger balances $11,241

Totals for April:

  • Purchases journal $6,100
  • Returns outwards journal $246
  • Cheques paid to suppliers $8,300
  • Discounts received from suppliers $749


Purchases Ledger Control Account
31 AprilPurchases Returns2461 AprilBalance b/d11241
31 AprilBank930031 AprilPurchases6100
31 AprilDiscount Received749
31 AprilBalance c/d7046



  • This is a straight forward question with a simple answer

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