control account
noun[C]
ACCOUNTINGukus(alsocontrolling account);(alsoadjustment account)amainrecordthatshowsthetotalamountsof all theaccountslistedin asubsidiaryledger(=detailedrecordsfrom several differentaccounts):
Controlaccountsprovidea way to cross-checksubsidiaryledgeraccountsforaccuracy.