controlling accounts(A control account is an account found in the general ledger such as accounts receivable,accounts payable,inventory etc. The accounts are a summation of entries made in the subsidiary ledgers and are used to check the accuracy of those entries. answers.comAlexander Demidov)
control account(In accounting, the controlling account (UK: control account; also known as adjustment account[1]) is an account in the general ledger for which a corresponding subsidiary ledger has been created. The subsidiary ledger allows for tracking transactions within the controlling account in more detail. wiki Alexander Demidov)
creditors ledger control account(входит в Главную книгу (general ledger). Его итог равен сумме сальдо по индивидуальным счетам кредиторов, отражённым в аналитическом журнале учёта кредиторов (creditors ledger). Также purchase ledger control account)
