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Chp 4

TermDefinition
ledger a group of accounts
general ledger ledger that contains all accounts needed to prepare financial statements
account number number assigned to an account
file maintenance 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 info from a journal entry to a leger account
correcting entry the incorrect journal entry should be corrected with an additional journal entry
Created by: 15zaw
Popular Accounting sets

 

 



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