You are studying with some classmates and are reviewing each other’s responses to the following question:
“Briefly explain why accounts receivable is called a control account.”
One classmate responded as follows:
“It is called a control account because it is an account that helps keep specific information about each customer. Therefore it helps to control and keep track of how much each customer owes to the company.”

Required
Identify how your classmate’s answer could be substantively improved.