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7 Cards in this Set
- Front
- Back
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ledger |
group of accounts used in a business |
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general ledger |
ledger that contains all accounts needed to prepare financial statements |
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account number |
number assigned to a specific account in your general ledger |
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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 |
