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Accounting, Chap. 4

Chapter 4 Terms

QuestionAnswer
Ledger Group of accounts.
General Ledger A ledger that contains all accounts needed to prepare financial statements.
Account Number Number assigned to an account.
File Maintenance The procedure for arranging accounts in a general ledger, assigning account numbers, and keeping records current.
Posting Transferring information from a journal entry to a ledger account.
Correcting Entry An incorrect journal entry should be corrected with an additional entry called a correcting entry.
Opening an Account Writing an account title and number on the heading of an account.
Created by: jzolman
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