Accounting (AS)·Incomplete records · NSSCAS 3.1.1
Finding credit sales & purchases: control accounts
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Many small Namibian traders never keep full double-entry books, yet the exam still asks for their credit sales and credit purchases. This lesson teaches the missing-figure trick: rebuild a control account with everything you know, and the gap is the answer. It is a guaranteed Paper 1 skill — incomplete records questions almost always start exactly here, before any statements are prepared.
What you'll learn in this lesson
By the end you should be able to (NSSCAS Accounting (AS) 3.1.1):
- calculate credit purchases using the purchases ledger control account
- calculate credit sales using the sales ledger control account
- calculate missing figures using various general ledger accounts and the cash book
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Miss Olivia and Mike talk through the whole topic — with the figure and working drawn live.