الحساب التحكمي هو أحد فروع الرياضيات التطبيقية الذي يتعامل مع تحليل التكاليف والعوائد في العمليات والقرارات. يهدف إلى استخدام نماذج رياضية ونظريات قرارات لدعم اتخاذ القرارات الاستراتيجية والتكتيكية. يمكن استخدامه في مجالات مثل إدارة الأعمال والاقتصاد والهندسة. يتم عادة استخدامه لتحسين الأداء وتحديد الخيارات الأفضل بناءً على المعطيات المتاحة.

Definition and Examples of Control Accounts

A control account is a summary account in the general ledger. It shows the balance of detailed transactions in the corresponding subsidiary account.

Control accounts are summarized accounts that make up the general ledger and provide information for financial reporting. The balances of control accounts are determined by the details of transactions in the associated subsidiary ledgers. Control accounts provide an overview of the company’s transaction records. If the balances of the control accounts do not match the subtotal of the subsidiary ledgers, there is an error that needs to be corrected. Common control accounts include Accounts Payable and Accounts Receivable, although individual control accounts depend on the unique file of the company.

How Control Accounts Work

Control accounts are an important part of double-entry accounting and form the basis of the general ledger. They serve as a summary report of the total balances for each subsidiary ledger, allowing for a simplified analysis of the company’s balance sheet without the details of the subsidiary ledgers. For financial reporting, the summarized balances provided by control accounts are usually all that is required for analysis. Depending on the size of the company and the complexity of operations, the general ledger may contain several control accounts, such as Accounts Payable, which are reported by various subsidiary ledgers. In the general ledger, each of those control accounts is linked to a summarized balance. This figure is the total of many transactions recorded in each subsidiary ledger.

In the case of Accounts Payable for a company, for example, the details of each transaction are recorded and maintained, including customer information, sales details, any refunds or returns, and payment terms, by the subsidiary ledgers of Accounts Receivable. The totals of those subsidiary ledgers are compiled for each reporting period, and the sums form the control account balance for Accounts Receivable. In other words, the control account for Accounts Receivable reflects the total amount owed to the company, while its subsidiary ledger indicates how much each individual customer owes.

Types of Control Accounts

With a double-entry accounting system, Accounts Payable and Accounts Receivable are the common types of control accounts. Depending on the size of the company, the goods sold, and the industry, additional control accounts may be needed. Since control accounts comprise the general ledger that provides information for financial reporting, it is important to ensure that there is a control account linked to every aspect of your business.

Some common control accounts may include:

• Accounts Receivable
• Accounts Payable
• Inventory
• Fixed Assets
• Employee Salaries

Accounting software will automatically categorize data and create control accounts and subsidiary ledgers, allowing for easy data segmentation as well as accurate accounting practices.

Sources:
Colbourne College. “Unit 10 – Financial Accounting.”

Source: https://www.thebalancemoney.com/what-is-a-control-account-5219370