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Chapter 4

TermDefinition
ledger group of accounts
general ledger ledger containing all needed accounts for preparation of 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 account title and number on the heading of an account
posting transferring information from a journal entry to a ledger account
proving cash amount of cash = cash account balance in accounting records
correcting entry journal entry made to correct an error in the ledger
Created by: Tate.cord70