You normally use a Control Account for entries you create in another application, such as Accounts Payable and Payroll.
When you specify a General Ledger account as a Control Account, you can prevent direct entries to that account in General Ledger. This helps accounts stay in balance with interfacing applications.
When you want to specify an account as a Control Account, mark the Control Account check box on the account setup (Setup, Accounts, General Tab).
When you setup a full account or base account as a Control Account, you have the option to also specify a specific Control Account Type.
Control Account Types let you specify where you can use a control account. To use Control Account Types, mark the Use Control Account Types check box in General Ledger settings (File, Company Settings, GL Settings, Processing Options).
Refer to the following articles for information about the Control Accounts you can use in your applications: