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control accounts

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  • control accounts — Accounts in which the balances are designed to equal the aggregate of the balances on a substantial number of subsidiary accounts. Examples are the sales ledger control account (or total debtors account), in which the balance equals the aggregate …   Accounting dictionary

  • control accounts — Accounts in which the balances are designed to equal the aggregate of the balances on a substantial number of subsidiary accounts. Examples are the sales ledger control account (or total debtors account), in which the balance equals the aggregate …   Big dictionary of business and management

  • 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 — con·trol vt con·trolled, con·trol·ling 1: to exercise restraining or directing influence over esp. by law 2: to have power or authority over precedent control s the outcome in this case 3: to have controlling interest in control n …   Law dictionary

  • control — ► NOUN 1) the power to influence people s behaviour or the course of events. 2) the restriction of an activity or phenomenon. 3) a means of limiting or regulating something: exchange controls. 4) a device by which a machine is regulated. 5) the… …   English terms dictionary

  • Control chart — One of the Seven Basic Tools of Quality First described by Walter A. Shewhart …   Wikipedia

  • Control Panel (Windows) — Control Panel under Windows 7 The Control Panel is a part of the Microsoft Windows graphical user interface which allows users to view and manipulate basic system settings and controls via applets, such as adding hardware, adding and removing… …   Wikipedia

  • Control fraud — occurs when a trusted person in a high position of responsibility in a company, corporation or state uses their powers to subvert the organization and to engage in extensive fraud for personal gain. The concept of control fraud is based on the… …   Wikipedia

  • control — [kən trōl′] vt. controlled, controlling [ME countrollen < Anglo Fr contreroller < Fr contrerole < ML contrarotulus, a counter, register < L contra, against + rotulus: see ROLL] 1. Obs. to check or verify (payments, accounts, etc.) by… …   English World dictionary

  • Accounts payable — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • control — noun 1》 the power to influence people s behaviour or the course of events.     ↘the restriction of an activity, tendency, or phenomenon. 2》 a device by which a machine is regulated: the volume control. 3》 a person or thing used as a standard of… …   English new terms dictionary

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