What does the total balance of the supplier accounts match to?

The total balance of supplier accounts is matched to the balance on the purchase ledger control because the purchase ledger control account acts as a summary or a reconciliation of all the individual supplier accounts. In accounting, the purchase ledger control account reflects the total amount owed to all suppliers at any given time, providing an overview of the company's payables.

When businesses record purchases on credit, individual transactions are entered into specific supplier accounts, and the total of these accounts is reflected in the purchase ledger control account. This ensures that the individual balances of suppliers reconcile to the overall amount that the company owes. Therefore, the purchase ledger control account serves as a crucial tool in ensuring that the accounting records are accurate and well-organized, allowing for effective financial management and clearer oversight of liabilities.

The other options do not represent this relationship: total sales revenue pertains to income, net profit involves revenue less expenses, and available cash in the bank represents liquidity, none of which directly correspond to the obligations toward suppliers.