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controlling account

noun

control account

noun
1.
a general account showing totals of transactions with detailed figures appearing in subsidiary ledgers.
Also called controlling account.
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Based on the Random House Dictionary, © Random House, Inc. 2014.
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British Dictionary definitions for controlling-account

control account

noun
1.
(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 2012 Digital Edition
© William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins
Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012
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