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Ch 4 General ledger

QuestionAnswer
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 attaining 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
correcting entry the incorrect journal entry being corrected with an additional journal entry
Created by: chadkeaton
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