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7 Cards in this Set
- Front
- Back
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ledger
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a group of accounts
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general ledger
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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 maintenance
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The procedure for arranging account in a general ledger, assigned accounts 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 journal entry to a ledger account.
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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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