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TVS Accounting1-4

Accounting 1 Chapter 4

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
A list of account titles and numbers showing the location of each account in the ledger Chart of Accounts
An additional journal entry made due to an incorrect entry Correcting Entry
Indicates that items were NOT posted separately Check Mark
Created by: TammieVanScyoc