What is Control A/c ?

What is meant here is the inter unit control account of Head office or other branch Account,if funds trf from headoffice or head office incurs branch expenses all this will be routed thru this inter unit control account and it should be reconciled on a monthly basis 

dear author,

for more information about the said matter link is:

https://hpurbandevelopment.nic.in/Accounting%20Mannual%20PDF/CHAPTER%2025.pdf

Thanks a lot friends