- a general account showing totals of transactions with detailed figures appearing in subsidiary ledgers.
Also called controlling account.
Dictionary.com Unabridged Based on the Random House Unabridged Dictionary, © Random House, Inc. 2018
- 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