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Chapter 7

TermDefinition
Posting The process of transferring information from the journal to individual general ledger account
General Ledger A permanent record organized by account number
Ledger Account Form The accounting stationery used to record financial info. about specific accounts.
Providing The Ledger Adding all debit balances and all credit balances of ledger accounts, and then comparing the two totals to see whether they are equal
Trial balance A list of all account names and current balances
Transposition error Occurs when two digits within an amount are accidentally reversed or transpose
Slide error Occurs when the decimal point is moved by mistake
Correcting error Occurs when fixing an error in a journal entry
Created by: 375517
Popular Accounting sets

 

 



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