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Accounting > Debtors Control Account

The following information is about Debtors Control Account.

Debtors Control Account Defined

reflects the total amount owed by the all the individual debtors. The balance of the debtors control account must equal the total of the debtors listwhich represents the amounts owed by the individual debtors obtained from the individual balances in the various subsidiary ledger accounts for each debtor. This subsidiary ledger is known as the debtors' ledger.

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