Control Accounts: JAMB Principles of Accounts Questions, Answers & Notes

What Control Accounts covers in the JAMB Principles of Accounts syllabus

A control account (total account) is a summary account that checks the accuracy of a subsidiary (personal) ledger, using totals from books of original entry. The sales ledger control account (debtors control) summarises debtors and normally has a debit balance: credit sales are debited; cash received, discount allowed, return inwards and bad debts written off are credited — its balance should equal the total of all individual debtors' balances. The purchases ledger control account (creditors control) summarises creditors and normally has a credit balance: credit purchases are credited; cash paid, discount received and return outwards are debited. Control accounts give a quick total of amounts owed to and by the business, help locate errors quickly, and let ledger work be divided among clerks — their main purpose being to check the accuracy of the personal ledgers.

For Control Accounts, JAMB expects you to be able to:

• Define control accounts (total accounts) and their purpose
• Prepare debtors (sales ledger) and creditors (purchases ledger) control accounts
• Enter items correctly: sales, purchases, cash, discounts, returns, bad debts

Key facts & revision notes: Control Accounts

These are the recurring points our Control Accounts questions test — revise them until each feels automatic, then practise the questions above to lock them in.

• A control account summarises and checks the accuracy of a subsidiary (personal) ledger.
• The sales ledger control account (debtors control) summarises the debtors' (customers') accounts.
• The purchases ledger control account (creditors control) summarises the creditors' (suppliers') accounts.
• The debtors (sales ledger) control account normally has a debit balance (amounts owed to the business).
• The creditors (purchases ledger) control account normally has a credit balance (amounts owed by the business).
• Credit sales increase debtors, so they are entered on the debit side of the debtors control account.
• Cash received from debtors reduces debtors, so it is on the credit side of the debtors control account.
• Credit purchases increase creditors, so they are on the credit side of the creditors control account.
• Cash paid to creditors reduces creditors, so it is on the debit side of the creditors control account.
• Figures come from books of original entry — the sales day book (credit sales), returns, and the cash book.
• A control account helps to locate and detect errors in the subsidiary ledger quickly.
• Discount allowed reduces debtors, so it is on the credit side of the debtors control account.
• Discount received reduces creditors, so it is on the debit side of the creditors control account.
• Bad debts written off reduce debtors, so they are on the credit side of the debtors control account.
• Return inwards (goods returned by customers) reduce debtors — credit side of the debtors control account.
• The debtors control account balance should equal the total of all the individual debtors' account balances.
• Control accounts are also called total accounts (e.g.
• total debtors/creditors accounts).
• Control accounts give a quick total of what is owed to and by the business.
• Control accounts allow the ledger to be split and work divided among different clerks, aiding checking.
• The main purpose of control accounts is to check the arithmetical accuracy of the personal (subsidiary) ledgers.

Worked examples

Three Control Accounts questions with the answer and a short explanation, so you can see how the topic is set before you practise the full set.

How Control Accounts is tested in JAMB Principles of Accounts

Our Control Accounts bank holds 20 questions (3 medium, 17 hard). JAMB Principles of Accounts typically returns to Control Accounts year after year, so steady practice on this topic is high-value revision. Questions are multiple-choice with four options, and at UTME pace you get roughly 40 seconds each — which is why timed practice matters.

How to answer Control Accounts questions

Work the stem first and predict the answer before you look at the options; then eliminate the ones that contradict the key facts above. Watch for “which is not…”, “all of the above” and “except” style stems, which are where rushed candidates lose easy marks on Control Accounts. If a calculation or a precise definition is involved, work it from first principles rather than guessing from a half-remembered rule. When two options look right, re-read the stem for the qualifier that separates them — JAMB rarely repeats an option by accident. If you are still unsure, eliminate the two weakest choices to lift your odds, flag the question, and move on; never burn a full minute on one Principles of Accounts item when the exam gives you about forty seconds each. Then come back to flagged questions with whatever time remains. The single most reliable way to get faster at Control Accounts is repeated timed practice, so use the button above until the recurring patterns feel automatic.

Common mistakes to avoid in Control Accounts

The errors that cost marks on Control Accounts are usually careless rather than conceptual: misreading a negative stem, confusing two similar terms, or rushing a definition you actually know. Candidates also over-rely on “expo” and last-minute cramming instead of understanding the topic — which fails the moment JAMB rephrases a familiar idea. Treat every option as a claim to be checked against the facts above, keep your working tidy for any calculation, and don’t change a considered answer on a hunch. Above all, revise Control Accounts actively by answering questions, not just by re-reading notes — recall under time is what the exam rewards.

Frequently asked questions

Is Control Accounts part of the JAMB Principles of Accounts syllabus?

Yes. Control Accounts is a recognised topic in the JAMB Principles of Accounts syllabus, covering define control accounts (total accounts) and their purpose. You should be able to recall its key facts and apply them to multiple-choice questions.

How many Control Accounts questions can I practise on Belmadeng?

There are 20 original, JAMB-standard Control Accounts questions in our free bank, each with the correct answer and a worked explanation. You can practise them untimed or as a timed test.

What are the most important points to know about Control Accounts?

A control account (total account) is a summary account that checks the accuracy of a subsidiary (personal) ledger, using totals from books of original entry. The sales ledger control account (debtors control) summarises debtors and normally has a debit balance: credit sales are debited; cash receive…

How do I answer Control Accounts questions quickly in JAMB?

Read the stem carefully, eliminate clearly wrong options, and match the remaining choices to the key facts for Control Accounts. Practising timed Control Accounts questions builds the speed you need for UTME's pace of about 40 seconds per question.

Are these JAMB Principles of Accounts Control Accounts questions past questions or original?

They are original questions written to JAMB (UTME) standard and mapped to the official syllabus — not reproduced past papers. This keeps them legal to use freely while closely mirroring how the real exam tests the topic.

Where can I practise Control Accounts questions free without signing up?

Right here — tap “Start Control Accounts practice” on this page to begin instantly. Belmadeng's CBT practice is completely free and needs no sign-up, download or subscription.

About these questions: original, JAMB-standard items written from the official UTME Principles of Accounts syllabus (last reviewed 2026-09-18). Belmadeng is an independent study platform and is not affiliated with JAMB. Spotted an error? Use the report link.