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The control account is a ledger account (it is in the nominal.general ledger).
I think what you are really asking is what is the difference between the Receivables ledger control account, and the receivables ledger.
The receivables ledger control account records total receivables and is part of the double entry. The receivables ledger is a book containing accounts for each individual customer, and is not part of the double entry.
This is all explained in full (with a full example) in my free lecture on Books of Prime Entry.
The lectures are a complete free course for Paper F3 and cover everything needed to be able to pass the exam well.
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