controlling account Unabridged

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
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