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 list, which 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.
Barry Goldsmith
| APA | Barry Goldsmith. (2010). debtors control account. Retrieved October 2, 2026, from http://smartdefine.org/debtors_control_account/definitions/1151595 |
| Chicago | Barry Goldsmith. 2010. "debtors control account" http://smartdefine.org/debtors_control_account/definitions/1151595 (accessed October 2, 2026). |
| Harvard | Barry Goldsmith 2010, debtors control account, Smart Define, viewed 2 October, 2026, <http://smartdefine.org/debtors_control_account/definitions/1151595>. |
| MLA | Barry Goldsmith. "debtors control account" 21 October 2010. Web. 2 October 2026. <http://smartdefine.org/debtors_control_account/definitions/1151595> |