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Control Accounts

Control Accounts are nominal codes used by Sage Accounts when making automatic and double-entry postings. The default Control Accounts are shown below. Control Accounts can normally only be changed or amended if no transactions have been posted to them.

If you need to change a control account but you can't because the nominal code has activity, you'd have to use the clear audit trail option. This would clear all your transactions and you'd either have to re-enter them, or enter opening balances. For more details on clear audit trail, please refer to article 11826.

Select the required control account to view a description.

Control Account Control Account Control Account
Debtors Control - 1100 Purchase Discount - 5009 Mispostings - 9999
Creditors Control - 2100 Retained Earnings - 3200 Suspense - 9998
Default Bank - 1200 Default Sales - 4000 Credit Charges - 4400
VAT on Sales - 2200 Accruals - 2109 Exchange Rate Variance - 7906
VAT on Purchases - 2201 Prepayments - 1103 VAT Liability - 2202
Sales Discount - 4009 Bad Debts - 8100 Manual Adjustments - 2204