control account

control account
учет синтетический [контрольный\] счет (на котором учитываются суммированные данные с индивидуальных (аналитических) счетов; сальдо по данному счету должно совпадать с суммой остатков по соответствующим вспомогательным (аналитическим) счетам)

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контрольный счет: счет, который содержит сумму сделок, детально отраженных в других счетах.
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контрольный счет
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контрольный счет
. . Словарь экономических терминов .

Англо-русский экономический словарь.

Смотреть что такое "control account" в других словарях:

  • control account — ➔ account * * * control account UK US noun [C] (also controlling account, also adjustment account) ACCOUNTING ► a main record that shows the total amounts of all the accounts listed in a subsidiary ledger (= detailed records from several… …   Financial and business terms

  • control account — Fin a ledger account which collects the sum of the postings into the individual accounts which it controls. The balance on the control account should equal the sum of the balances on the individual accounts, which are maintained as subsidiary… …   The ultimate business dictionary

  • control account — a general account showing totals of transactions with detailed figures appearing in subsidiary ledgers. Also called controlling account. * * * …   Universalium

  • control account — general account that displays balances of specific accounts …   English contemporary dictionary

  • control account — A *general ledger account used to record and monitor the accuracy of amounts transferred from *subsidiary ledgers …   Auditor's dictionary

  • control account — noun an account that shows totals of amounts entered in a subsidiary ledger • Hypernyms: ↑accounting, ↑accounting system, ↑method of accounting • Part Holonyms: ↑general ledger …   Useful english dictionary

  • creditors' ledger control account — purchases ledger control account The nominal (or general) ledger control account recording the totals of the entries made to the individual creditors ledgers from the purchases journal and the cash payments journal. The total on the creditors… …   Accounting dictionary

  • debtors' ledger control account — sales ledger control account A nominal ledger (or general ledger) control account that records the totals of entries made to the individual debtors ledgers from the sales day book and the cash receipts journal. The total on the debtors ledger… …   Accounting dictionary

  • cost ledger control account — cost control account The control account that appears in the financial accounting ledger in an accounting system in which separate books are maintained for the financial and costing records. The balance on the cost ledger control account agrees… …   Accounting dictionary

  • purchase ledger control account — An account in the nominal ledger to which the totals of the entries in the purchase day book are posted at regular intervals. With this procedure the balance on the purchase ledger control account should, at any time, equal the aggregate of the… …   Big dictionary of business and management

  • cost control account — See: cost ledger control account …   Accounting dictionary


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