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Chapter 5 vocab

QuestionAnswer
An account form that has columns for the debit and credit balance Balanced-rule Account Form
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
Assets, Liabilities, Owner's Equity, Revenue, Expenses 5 General Ledger Divisions
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
When the posting reference is always recorded in the journal Last step in posting
Determining that the amount of cash agrees with the balance of the cash account in the accounting records Proving cash
A journal entry made to correct an error in the ledger Correcting entry
Two zeros are written in the cents column Double zeros
When business transactions are stated in numbers that have common values Unit of measurement
Created by: echavez0195
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