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control account

   Also found in: Acronyms 0.02 sec.
control account
n
(Economics, Accounting & Finance / Accounting & Book-keeping) Accounting an account to which are posted the debit and credit totals of other accounts, usually in preparation of financial statements
ThesaurusLegend:  Synonyms Related Words Antonyms
Noun1.control account - an account that shows totals of amounts entered in a subsidiary ledger
general ledger - the ledger that contains all of the financial accounts of a business; contains offsetting debit and credit accounts (including control accounts)
accounting system, method of accounting, accounting - a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts


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Documents may legitimately have been lost or misfiled; the subsidiary ledger may be out of balance with its control account because of an unintentional accounting error; and unexpected analytical relationships may be the result of unanticipated changes in underlying economic factors.
Official releases SAS No. 99 by Gibson, Kim M. / Journal of Accountancy
Admin New Hire - Provides IT administrators with one view for provisioning access to all new hires, offering a central location to monitor and control account access.
New Packaged Solutions from Courion Give Companies a Jump Start on ... by Business Wire
Budgets can be set up at the account level or at the general account level (that is, control account level) allowing flexible budgetary control.
Sizing up NPO software by Jones, Roberta Ann / Journal of Accountancy
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