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11 Cards in this Set

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