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7 Cards in this Set
- Front
- Back
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Ledger
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- A gorup 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 number assigned to an account
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File Maintance
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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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- Transferring information from a jourmal entry to a ledger account
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Correcting Entry
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- A journal enrty made to correct an error in the ledger
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