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A1C4

Accounting 1 Chapter 4

TermDefinition
account number the number assigned to an account
correcting entry an additional journal entry, used to correct an incorrect journal entry
file maintenance the procedure for arranging accounts in a general ledger, assigning account numbers, and keeping records current
general ledger a ledger that contains all accounts needed to prepare financial statements
ledger a group of accounts
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
Created by: mrs226
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