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Accounting Ch.4

Ledger A group of accounts
General Ledger A ledger that contains all accounts needed to prepare financial statements
Account Number The number assigned to an account
File maintenance The procedure for arranging accounts in a general ledger, assigning account numbers, and keeping records current
Opening an Account Writing an account title and number on the heading of an account
Posting Transferring information from a journal entry to a ledger account
Proving Cash Determining that the amount of cash agrees with the balance of the cash account in the accounting records
Correcting Entry A journal entry made to correct an error in the ledger
Created by: bailey.baucom69