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chapter 4

posting from a general journal to a general ledger

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 ledgr account
proving cash determining that the amount of cash agrees with the balance of the cash account in the accounting records
correcting entry a journal entry made to correction error in the ledger
Created by: keri.faulkner03
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