Receivable ledger

Please correct me if I do get these correctly from your video. Please comment on them.

(1) Receivable ledgers AND Payables ledgers are made to record the cash coming in and cash going out from each customer accounts so we can track our money.

(2) The debit side of receivable record money receiveable and credit side record cash received. Similarly, the credit side of payable record money owed and debit side record cash paid.

And that’s the whole point of making the ledgers.

(3) Control accounts are made to record the total figures from each individual customers and suppliers from their ledgers.

(4) Do we make control accounts of receivables and payables only?

(5) Control accounts are simply the nominal T-ledgers BUT do we call every nominal T-ledger a control account?

I know it is not coming in exam but i wanna grab the basics. I hope u understand 🙂