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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 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 accounts in a general ledger, assigning account numbers, and keeping records current
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opening on 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 informatin from a journal entry to a ledger account
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correcting entry
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in such a case, the incorrect journal entry should be corrected awith an additional journal entry
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