What are the advantages of preparing a Debtors’ Ledger Control Account

• Debtors’ ledger control account provides the total of debtors quickly and easily when a trial balance is prepared
• It acts as an independent check on the arithmetical accuracy of the balances in the Debtors’ ledger
• It will confirm whether  or not a difference on a trial balance is caused by an error in the debtors’ ledger or the control account and

With the creation of Debtors Ledger control account, this will acts as a form of internal check to discover bookkeeping errors and deter fraud.