Difference Between Sales Account And Sales Ledger Control Account

Sales Account is a Sales Subsidiary Ledger Account in which individuals accounts related to sales account are recorded. Any Credit Sales made with each customers, Accounts Receivable / Debtors are recorded in it while the sum of individuals’records related to each credit sales is recorded in one Single Sales Ledger Control Account.

In order to Reconcile Sales Ledger Control Account with Sales Subsidiary Ledger Accounts, the sum of balances of sales subledgers should be always equal to the closing balance of Sales Ledger Control Account.