Acctg I - Ch 5
| Description: | Maplewood Rice Acctg Vocab Ch 5 |
| Category: | Accounting |
| Created by: | lrice@penncrest.org on 2008-11-11 |
| Question | Answer |
| A group of accounts. | ledger |
| A ledger that contains all accounts needed to prepare financial statements. | general ledger |
| The number assigned to an account. | account number |
| The procedure for arranging accounts in a general ledger, assigning account numbers and keeping records current. | file maintenance |
| Writing an account title and number on the heading of an account. | opening an account |
| Transferring information from a journal entry to a ledger account. | posting |
| An entry made to correct a previously incorrectly recorded and posted entry. | correcting entry |
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