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TermDefinition
correcting entry an entry made to correct an error in a journal entry discovered after posting
general ledger an all purpose journal in which all the transactions of a business may be recorded
ledger account forms accounting stationary used to record finical information about specific accounts
posting process of transferring information from the journal to individual general ledger accounts
providng 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
slide error error that occurs when a decimal point is moved by mistake
transposition error error that occurs when two digits within an amount are accidentally reversed or transported
trial balance list of all the general ledger account names and balances it is prepared to prove the ledger
Created by: jcoghlan19