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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 contains all accounts needed to prepare financial statements
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Account Number
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The nubmer assigned to an account
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File Maintanence
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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 numer on the heading of an account
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Posting
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Transferring information from a journal entry to a ledger account
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Correcting Entry
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An additional journal entry that fixes a mistake
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