Control Accounts Summarize and Verify Ledgers Steps:

• Identify the role of a sales ledger control account as the total debtors balance in the general ledger.
• Recognize it summarizes individual customer accounts from the sales ledger without posting each detail.
• Understand it enables periodic reconciliation to detect errors in subsidiary ledgers.
• Confirm it integrates with double-entry by balancing against credit entries like sales and contra charges.

Why A is correct:

• Control accounts maintain summary totals (1) and ensure accuracy via reconciliation (2), per double-entry principles that require ledgers to balance.

Why the others are wrong:

• B omits the accuracy check function.
• C includes 3, which misapplies as individual transactions stay in personal ledgers, not the control.
• D excludes the summarization purpose.

Final answer: A