An active DaFIS account that can be used to extract data from Decision Support on groups of accounts having no other association except that they all report to the same account.
A general ledger account that summarizes the aggregate of debit and credit postings to related subsidiary accounts. The sum of the balances in the subsidiary accounts should equal the balance in the control account.
An account in the general ledger in which the aggregate of all debit and credit postings to a number of related accounts (called the subsidiary accounts) are recorded. For example, the Accounts Receivable account is a control account supported by the aggregate of the individual customer subsidiary accounts. Refer to GENERAL LEDGER and SUBSIDIARY ACCOUNTS.