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7 Cards in this Set
- Front
- Back
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Ledger |
A group of accounts used in a business. |
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General Ledger |
A ledger that contains all accounts needed to prepare financial statements |
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Account Number |
The number assigned to an account |
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File Maintenance |
The procedure for arranging accounts in a general ledger, assigning account numbers, and keeping records current |
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Opening an Account |
Writing an account title and number on the heading of an account |
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Posting |
Transferring information from a journal entry to a ledger account. |
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Correcting Entry |
A journal entry made to correct an error in a ledger. |
