_:b6352917 . _:b6352918 "2012, Harold Randall, David Hopkins, Cambridge International AS and A Level Accounting Textbook, page 78:"@en . _:b6352919 "\u201CWages Control Account: This account records wage transactions in aggregate. Postings are made from wage analysis sheet. This account is debited with gross wages (paid and accrued) and is closed by transfer of direct wages to work-in-progress and indirect wages to factory, administration and selling and distribution overheads control accounts as illustrated below:\u201D"@en . _:b6352919 "2012, Aurora M.N., A textbook of Cost and Management Accounting, 10th Edition, page 12-3:"@en . . _:b6352917 "2006, Henry Lunt, Fundamentals of Financial Accounting, page 297:"@en . _:b6352916 "A duplicate book, register, or account, kept to correct or check another account or register."@en . "7" . _:b6352917 "\u201CThe entries in the control accounts reflect respectively the effect of the transactions on the value of Korrinna company\u2019s receivables (sales ledger control account) and payables (purchase ledger control account.\u201D"@en . _:b6352918 "\"Make sure you enter the total of any credit balances in the sales ledger into the Sales Ledger Control Account and the total of any debit balances in the purchase ledger into the Purchase Ledger Control Account.\""@en . _:b6352916 . _:b6352918 . _:b6352919 .