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Ms. Boyd's accounting vocab

Ledger A group of accounts (pg.92)
General Ledger A ledger that contains all accounts needed to prepare financial statements. (pg.92)
Account Number The number assigned to an account. (pg.92)
File Maintenance The procedure for arranging accounts in a general ledger, assigning account numbers, and keeping records current. (pg.93)
Opening An Account Writing an account title and number on the heading of an account. (pg.94)
Posting Transferring information from a journal entry to a ledger account. (pg.96)
Correcting entry the incorrect journal entry should be corrected with an additional journal entry called a ______
Chart of Accounts A list of account titles and numbers showing the location of each account in a ledger
Created by: ClaresAccounting