Account 問題 - Sales Ledger Control & Sales Ledger

Sales ledger=Individual debtors account
Sales ledger control=Summary of all debtors account. The source of each item in SLC mainly comes from books of original entry and ledgers. If there are any errors made in the sources of items or in the sales ledger, the balance of SLC and sales ledger will not agree and correction should be made.

Sales Ledger 屬于Sub-Ledger Account 的一個類別(銷售明细賬戶), 是記錄每一個客戶每宗銷售和付款記錄。

而Sales Ledger Control Account, 是General Ledger (縂賬)其中一個 Ledger Account, 是綜合了所有Sales Sub-Ledger Account 縂數, 換言之 Sales Ledger Control Account Balance 一定等如所有Sales Sub-Ledger Account Total Balance。

2008-09-02 23:50:07 補充：
由於General Ledger (縂賬)內有太多不同性質的Ledger Accounts, 而 Sales Ledger Account又實在有太多客戶和 daily transactions, 所以必須開立一個Sales Sub-Ledger Account 專門負責每一個客戶的所有銷售和付款記錄, 公司可針對他們的銷售額和付款狀況, 從而作一些財務分析或制定銷售策略等。