Another name for control accounts is

Explanation

Control accounts are called total accounts because they show the total of all individual accounts in a ledger. They summarize many individual debtor or creditor accounts into one master total.

Specific examples of control accounts include creditors and debtors accounts. Purchases ledger is one type. But the general name for all such summary accounts is “total accounts.”

Remember: Control accounts control by showing totals that must match individual account details.