I'm still waiting for you guys cos i know nairaland is endowed with intelligent people

Hw much do you want to pay.

Control Acct is simple,even all a/c topics is simple.what u need is to follow the principles.when talking abt control acct it is a self balances ledger into which u credit nd debit the Total debtors nd creditors into individual debtors and creditors acct. The debtors A/C is the sale ledger while the creditor A/C is the purchase acct. While computing this acct what u need to do is to group homogenous acct together. THE TOTAL DEBTOR CONTROL ACCT is relate to the customer on the debit side of it ur own personal detail will be kept like the cost of ur transport while trying to sell which is carriage outward,ur credit sales, the balance brought forward I.e the previous year owning, dishonourf cheque nd ur balance B/d i.e the amound that is due frm customer which will serve as Bal.b/f in the next year.* on the credit side of this sale ledger u will the transaction that occur btwn u § customer e.g cash paid by customer either in cash or by cheque, goods that they return to the seller(return inwards), discount allowed, bad debt, bill receivable, the credit note issued this is used to correct and overcharge i.e to reduce the amount that ur customers owed u if u mistaken overcharge them.nd contra entry/set-off u will notice that this set-off always equal in amount in both acct.it is because a customer is also a supplier,u can sell to a person(customer) nd also buy frm him(supplier) nd u know that that sales ledger/Total Debtor acct relate to the customer while purchase ledger/Total creditor relate to the supplier. U can know see the inter-dependent that is why we have set-off. That creditor acct will be treated latter

No specific rule, for it expect the explanation that I gave u,if u can understand u will post the ledger off-hand.

Thanks guy i dey wait for the creditor acct