What is Sales Control Ledger

A Sales Control Ledger or Master Ledger is the General Ledger in which all the balances of Subsidiary Sales Ledgers are totaled and then finalized value of Credit Sales is shown in the Income Statement for the accounting period.

Sales Control Ledger Account balance must be equal to the total of balances of all the Sales Subsidiary or Subledgers Accounts, otherwise it should be reconciled with the total of balances of subsidiary ledger accounts’ balances.