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What is 'Accounting Control'. Accounting control is the methods and procedures that are implemented by a firm to help ensure the validity and accuracy of its own financial statements. The accounting controls do not ensure compliance with laws and regulations, but rather are designed to help a company comply. Next Up.
A temporary account that holds costs until they can be transferred elsewhere. For example, a company might use a clearing account to hold revenue and costs when completing year-end fiscal calculations. When the company has finished placing the revenue and costs in the account it can then transfer the amount to the company's net earnings.