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| gen. |
control account (In accounting, the controlling account (UK: control account; also known as adjustment account[1]) is an account in the general ledger for which a corresponding subsidiary ledger has been created. The subsidiary ledger allows for tracking transactions within the controlling account in more detail. wiki Alexander Demidov) |
| account. |
controlling accounts (A control account is an account found in the general ledger such as accounts receivable,accounts payable,inventory etc. The accounts are a summation of entries made in the subsidiary ledgers and are used to check the accuracy of those entries.  answers.com Alexander Demidov) |
