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

A.

difficulty in committing fraud

B.

it can be used to detect missing figure C. helps to determine profit and loss

C.

helps to determine profit and loss

D.

helps in locating errors

Correct answer is A

The uses of control account are:

- location of errors

- prevention of fraud

- preparation of interim final account

- saves time

- easy detection of missing figures