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11 Cards in this Set
- Front
- Back
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balance-ruled account form
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form with columns for debit and credit balances
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ledger
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group of accounts
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general ledger
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ledger containing all accounts needed to prepare financial statements
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account number
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number assigned to an account
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chart of accounts
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list of account titles and numbers showing location of each account in a ledger
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file maintenance
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procedure fo arranging accounts in a general ledger, assigning account numbers, and keeping records current
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opening an account
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writing an account title and number on heading of account
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posting
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transferring info from a journal entry to a ledger account
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proving cash
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determining that the amount of cash agrees with the balance of cash account in accounting records
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correcting entry
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journal entry made to correct an error in the ledger
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source document for correcting entry
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memorandum
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