controlling account
An alternative term for *control account.

Auditor's dictionary. 2014.

Look at other dictionaries:

  • Controlling 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… …   Wikipedia

  • controlling account. — See control account. * * * …   Universalium

  • controlling account — noun : control account …   Useful english dictionary

  • controlling account. — See control account …   Useful english dictionary

  • Controlling for a variable — refers to the deliberate varying of the experimental conditions in order to see the impact of a specific variable when predicting the outcome variable (see independent and dependent variables). Controlling tends to reduce the experimental error.… …   Wikipedia

  • Controlling — Control Con*trol , v. t. [imp. & p. p. {Controlled}; p. pr. & vb. n. {Controlling}.] [F. contr[^o]ler, fr. contr[^o]le.] [Formerly written {comptrol} and {controul}.] 1. To check by a counter register or duplicate account; to prove by counter… …   The Collaborative International Dictionary of English

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

  • Strategische Planung (Account Planning) — Strategische Planung beinhaltet im Allgemeinen den Prozess der Entwicklung einer Strategie, also eines Planes, um ein definiertes Ziel mit angemessen definierten Ressourcen (insbesondere Budgets) zu erreichen. In der Betriebswirtschaft bezeichnet …   Deutsch Wikipedia

  • Health savings account — A Health Savings Account (HSA) is a tax advantaged medical savings account available to taxpayers in the United States who are enrolled in a High Deductible Health Plan (HDHP). The funds contributed to the account are not subject to federal… …   Wikipedia

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