# Control account

> Control account — A GL account whose balance is the total of a subledger — AR, AP, fixed assets — and is posted only from it.

Source: https://lopifi.com/glossary/control-account
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

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**What is control account?** In accounting, control account means a GL account whose balance is the total of a subledger — AR, AP, fixed assets — and is posted only from it.

## Words this system refuses for it

- summary account

- **Category:** Core ledger
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** subledger, account