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Contents & notes: what this topic covers
Under Control Accounts, the JAMB Principles of Accounts syllabus expects you to study:
- 8. Control Accounts a. Meaning and uses of control accounts b. Purchases ledger control account c. Sales ledger control account
Study notes & guidance
Study Control Accounts using a recommended Principles of Accounts textbook that follows the JAMB syllabus. Work through the contents listed above one by one, make brief notes in your own words, and then practise as many questions on this topic as you can — in Principles of Accounts, understanding and steady practice matter far more than memorising. Use the objectives below as a checklist: if you can do each one confidently, you have mastered this topic.
Objectives — candidates should be able to
After studying Control Accounts, you should be able to:
- 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; and
- Identify the entries in control accounts.
These objectives are from the official JAMB syllabus. Use them as a checklist — if you can do each one confidently, you have mastered this topic.
Source: official JAMB UTME Principles of Accounts syllabus (IBASS, jamb.gov.ng). Reproduced for study use. Last checked: 17 Sept 2026. Always confirm the current syllabus on the official portal.