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7 Cards in this Set
- Front
- Back
Ledger
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A group of accounts.
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General Ledger
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A ledger that is needed to prepare all financial statements.
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Account Number
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The number assigned to an account.
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File Maintenance
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The procedure for arranging accounts in a general ledger, assigning account numbers, and keeping records current.
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Opening an Account
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Writting an account title and number on the heading of an account.
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Posting
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Transfering information from a journal entry to a ledger.
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Correcting Entry
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Correcting an inncorect journal entry.
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