控制帐(control account)是一种总分类帐簿对应的副帐簿产生的账。控制账的作用是为了追查交易纪录，以便确保帐目正确。个体的交易纪录会纪录在控制账和对应的副帐簿内，两只的总数与试算的数作对比可确保准确性。可用作应收帐款和应付账款的核数之用。。在理想的状态下，控制账的金额应为零。

In accounting, the controlling account (UK: control account; also known as adjustment account) is an account in the general ledger for which a corresponding subsidiary ledger has been created. The subsidiary ledger allows for tracking transactions within the controlling account in more detail. Individual transactions are posted both to the controlling account and the corresponding subsidiary ledger, and the totals for both are compared when preparing a trial balance to ensure accuracy.