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control account

American  

noun

  1. a general account showing totals of transactions with detailed figures appearing in subsidiary ledgers.

control account British  

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

Example Sentences

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America and Britain, with their open markets for corporate control, account for a disproportionate share of the action.

From Economist • Nov. 13, 2014

Cashier Rosenthal revealed that Richard Whitney had established "Richard Whitney's stock control account" in January, had transferred big batches of customers' securities to it, then apparently hypothecated them for personal loans.

From Time Magazine Archive

Definitions and idiom definitions from Dictionary.com Unabridged, based on the Random House Unabridged Dictionary, © Random House, Inc. 2023

Idioms from The American Heritage® Idioms Dictionary copyright © 2002, 2001, 1995 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company.