control account - definition in the Business English Dictionary - Cambridge Dictionaries Online

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English definition of “control account”

control account

noun [C]
 
 
( also controlling account, also adjustment account) ACCOUNTING
a main record that shows the total amounts of all the accounts listed in a subsidiary ledger (= detailed records from several different accounts): Control accounts provide a way to cross-check subsidiary ledger accounts for accuracy.
(Definition of control account from the Cambridge Business English Dictionary © Cambridge University Press)
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