Question：Which one of the following is not the purpose of a receivables ledger control account?
A. A receivables ledger control account helps to locate errors in the trial balance
B. A receivables ledger control account ensures that there are no errors in the personal ledger
C. A receivables ledger control account provides a check on the arithmetical accuracy of the personal ledger
D. Control accounts deter fraud
The correct answer is:A receivables ledger control account ensures that there are no errors in the personal ledger.
　　高顿网校温馨提醒
　　为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。戳这里进入ACCA免费题库>>>

微信扫一扫，关注ACCA*7资讯，满满的干货喂饱你！ACCA微信公众号：gaodunaccaACCA分享与交流QQ群：227573128 

展开全文