A.
Control accounts are part of the double-entry system, while personal accounts are not part of the double entry system, they are memorandum only
B.
Entries are posted individually from the books of prime entry to the individual receivable and payable accounts. These entries are also posted in total to the receivables and payables control account
C.
The balance on the receivables control account should be the same as the sum of all customers accounts in the sales ledger because they have been posted from the same day books
D.
Only receivable and payable are allowed to have control account