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8 Cards in this Set
- Front
- Back
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Ledger
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a group of accounts
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Gener Ledger
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a ledger that containts all accounts needed to prepare 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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writing an account title and number on the heading of an account
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posting
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trensferring information 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 the cash account int he accounting records
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correcting entry
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a journal entry made to correct an error in the ledger
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