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Chapter 7

Correcting Entry Never erase an error, When a error is made before posting draw a signal line through the error and right the correct entry above.
General ledger In either system the ledger is often called...
ledger accounting forms in the manual accounting system, information about specific accounts is recorded in
posting Is the process of transferring information from the journal to individual ledger accounts.
proving the ledger adding the the debits, and adding all the credits, an finally comparing the two totals to see whether they are equal.
slide error Occurs when a decimal point is moved by mistake
transportation error Occurs when two digits within an amount are accidentally reversed, or transposed.
trial balance A formal way to prove the ledger is to prepare, a list of all the accounts names and their balances.
Created by: Jdegolier16