Compare the control account of Table 7.6 with the production overhead account of Table 7.3 to satisfy yourself that they are the same. Then satisfy yourself that the separate wages accounts in Table 7.5 add up to the totals in the control account.

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Table 7.3 Specialprint ledger account entries 30 June 2 June 30 June Balance c/d Materials returned Balance c/d Cash account 55,500 55,500 1 June 14 June 14 June 16 June 28 June 28 June 1 July Trade creditor 2,500 177,500 180,000 1 June 1 July Materials inventory Materials Wages Wages Rent, Rates, etc Wages Wages Balance b/d Materials Balance b/d 25,000 8,000 250 14,000 8,000 250 55,500 55,500 180,000 180,000 177,500