I think that it would be very useful the possibility to have a report in which, selected a particular Control Account, you will have the list of special accounts referred to this particular control account with the aging of the debits or the credits like in the reports of aged receivable/payable.
Can you explain your suggestion more fully? Why would age of debits or credits be useful unless the transactions being reported are payables or receivables of suppliers and customers, in which case they would be included in available aging reports? What good is aging information for something when there is no due date associated?
I use them for example for anticipation of units of unitholders and for prepayments on appartments’ sales. Having and aging of this kind of records would be very useful
I am sorry, but I do not understand your terminology. What are units of unitholders? How and why do they age? And how does an aging report relate to anticipation of them? Likewise, how does a prepayment age?
I’ve done some cursory searching. I cannot find any reference to aging in accounting except in relation to payables, receivables, and turnover of inventory.