JAMB Principles of Accounting · Section 2

Control Accounts

Section B: Stock, Control and Specialised Accounts

Syllabus content and objectives

Official JAMB Principles of Accounting outline · Section B: Stock, Control and Specialised Accounts

Contents / notes

Candidate objectives

Understand the meaning of control accounts.
Identify the uses of control accounts in a business enterprise.
Differentiate between sales ledger control account and purchases ledger control account.
Identify the entries in control accounts.

Opens the CBT engine with Principles of Accounting past questions and answers.

Answer Principles of Accounting past questions under the same timed conditions as the real CBT exam — then come back and tick off the next topic.