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7 Cards in this Set
- Front
- Back
Ledger
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A group of accounts used in a business. |
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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 Maintenance
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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 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 a ledger |