Which term is a collecting place for net wages paid and deductions made from gross pay?

• A. Bookkeeping
• B. Wages control account
• C. Integrated systems
• D. Interlocking systems

Answer: (B)

In payroll accounting, a wages control account acts as the central collecting point for all payroll movements. It gathers the net wages paid to employees and the deductions taken from gross pay, providing a single ledger balance that can be reconciled with cash payments and payroll liabilities. This makes it easier to ensure that the cash paid for net wages matches the total gross pay recorded and that all withholdings are tracked against the right liabilities. Subsidiary wage ledgers for individual employees feed into this control account, so the overall payroll picture stays consistent in the general ledger. Other terms describe broader processes or systems, not the specific collecting place for these payroll totals.