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7 Cards in this Set
- Front
- Back
Ledger
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a group of accounts.
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General ledger
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a ledger that contains all accounts needed to prepare financial statement
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Account number
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number assigned to an account
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File maintenance
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the produced for arranging accounts in a general ledger, assigned 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 errors in the ledger
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