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Chapter 4

Accounting 1

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