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HLWW AC Ch. 4 Vocab

Vocabulary for Chapter 4 -- Accounting

TermDefinition
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 arranging 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 An incorrect journal entry that is corrected with an additional journal entry.
Created by: dkcgtjs
 

 



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