Which of the following is not an advantage of control account?

JAMB Accounting 2023 54 views

Which of the following is not an advantage of control account?

  1. difficulty in committing fraud ✓
  2. helps in locating errors
  3. helps to determine profit and loss
  4. it can be used to detect missing figure

Explanation

Control accounts make fraud MORE difficult, not easier. They provide oversight by having two separate records that must match. This is an advantage, not a disadvantage.

The question asks what is NOT an advantage. All other options correctly describe benefits: finding errors, determining profit quickly, and detecting missing figures through reconciliation.

Be careful with negative questions. “Difficulty committing fraud” is actually a good thing, making this the wrong statement about advantages.

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