CONTROL ACCOUNT is a summary account in the General Ledger that is supported by detailed individual accounts in a subsidiary ledger. See: CREDITORS CONTROL ACCOUNT, DEBTORS CONTROL ACCOUNT, and STOCK CONTROL ACCOUNT.
Barry Goldsmith
| APA | Barry Goldsmith. (2010). control account. Retrieved September 21, 2026, from http://smartdefine.org/control_account/definitions/1150708 |
| Chicago | Barry Goldsmith. 2010. "control account" http://smartdefine.org/control_account/definitions/1150708 (accessed September 21, 2026). |
| Harvard | Barry Goldsmith 2010, control account, Smart Define, viewed 21 September, 2026, <http://smartdefine.org/control_account/definitions/1150708>. |
| MLA | Barry Goldsmith. "control account" 21 October 2010. Web. 21 September 2026. <http://smartdefine.org/control_account/definitions/1150708> |