In accounting, the controlling account  is an account in the general ledger for which a corresponding subsidiary ledger has been created.

The balance sheet provides an overview of assets, liabilities, and stockholders' equity as a snapshot in time. The income statement primarily focuses on a company's revenues and expenses during a particular period.

Expenses means the cost incurred in or required for something. 

The macroeconomic perspective looks at the economy as a whole, focusing on goals like growth in the standard of living, unemployment, and inflation.

Cash account with normal balance is shown at the debit side of a trial balance.