control account

a general account showing totals of transactions with detailed figures appearing in subsidiary ledgers.
Also called controlling account. Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2014.
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World English Dictionary
control account
accounting an account to which are posted the debit and credit totals of other accounts, usually in preparation of financial statements

Collins English Dictionary - Complete & Unabridged 10th Edition
2009 © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins
Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009
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Example sentences
The vendor master record also contains accounting information, such as the
  relevant control account in the general ledger.
The total of this record should equal the revenue control account in the
  general ledger.
The tobacco prevention and control account is created in the state treasury.
In addition, a control account consisting of the total fund transactions and
  balances should also be maintained.
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