control accounts reconciliation

we prepare control accounts using the totals from ledger accounts , meaning the total of sales , total of cash from debtors total of returns and so on. so some errors made , may not affect the total amount which means the control account is not affected. so when reconciling , check if the error affects the total amounts of a particular account.
example
suppose On listing-out, an individual credit balance of $517 has been incorrectly treated as a debit.
this means when the list of payables was made, ( when stating the balance of each ) the mistake was made. so individual credit balances are extracted from the payables ledger. Here, this error affects the ledger accounts balance. therefore no adjustment is required to the control account, only to the list of balances.

Actually, the total used comes from Books of Prime Entry