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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › Payable ledger control account
What is different between payables ledger control accounts and payables ledger
The payables ledger control account is showing the total payables and is part of the double entry.
The payables ledger contains accounts for each individual supplier and shows how much is owed to each supplier, and is not part of the double entry.
This is all explained in my free lectures on Books of Prime Entry.
The lectures are a complete free course for Paper FA and cover everything needed to be able to pass the exam well.