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Posting Process

Parson - Chp 7 Posting Process

General ledger The group of accounts used by a business.
Ledger Account Form the accounting stationery used to record financial information about specific accounts.
Posting the process of transferring information from the general journal to individual general ledger accounts, the fourth step in the accounting cycle.
Proving 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 formal way to prove that debits equal credits.
Transposition error occurs when two digits within an amount are accidentally reversed, or transposed.
Slide error Accidental misplacement of a decimal point in an amount.
Correcting entry An entry made to correct an error in a journal entry discovered after posting.