Assertion: ledger's account | /r/HasProperty | control accounts
Facets:
Source sentences:
text: The accounts receivable and accounts payable accounts are the most likely to be control accounts.
text: The accounts of the general ledger where detailed data of subsidiary ledgers are recorded briefly are called control accounts.
text: This account is referred to as the ‘Control account’, and account types that generally have a high activity level is recorded here.