Concept:The purchasers ledger control account summarises all the amounts a business owes to its suppliers.
Explanation:The purchasers ledger contains the individual accounts of suppliers who sell goods to the business on credit.
Because the business owes these suppliers money, they are known as creditors.
The control account that summarises all the creditor balances is therefore called the purchasers ledger control account.
It can also be referred to as the creditors ledger.
The sales day book and purchasers day book are books of original entry, not control accounts.
The debtors ledger deals with customers owed by the business, so it is not the correct name here.
Therefore, the purchasers ledger control account is best described as the creditors ledger.
Answer:C. creditors ledger