a general account showing totals of transactions with detailed figures appearing in subsidiary ledgers.
(accounting) an account to which are posted the debit and credit totals of other accounts, usually in preparation of financial statements


Read Also:

  • Controlling-image

    noun 1. a literary device employing repetition so as to stress the theme of a work or a particular symbol.

  • Controlling-interest

    noun 1. ownership of enough stock in a company to exert control over policy and management. noun 1. a quantity of shares in a business that is sufficient to ensure control over its direction

  • Control-o

    character ASCII character 15 (SI). The character used on some operating systems to abort output but allow the program to keep on running. The name “SI” comes from its use on some terminals to “shift in” an alternative character set. “SO” is Control-N. Compare control-S. [Jargon File] (1995-03-16)

  • Control-panel

    noun 1. . 2. Computers.

Disclaimer: Controlling-account definition / meaning should not be considered complete, up to date, and is not intended to be used in place of a visit, consultation, or advice of a legal, medical, or any other professional. All content on this website is for informational purposes only.