The purchases ledger control account is also known as

The purchases ledger control account is also known as

  1. bill payable control account
  2. creditors control account ✓
  3. credit purchase control account
  4. total purchase

Explanation

Purchases ledger tracks amounts owed to suppliers who sold goods on credit. These suppliers are creditors. Therefore, purchases ledger control account is also called creditors control account.

Bills payable are specific documents, not the full account. Credit purchase control and total purchase aren’t standard accounting terms.

Think logically: Purchases ledger = people you buy from = creditors.