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chapter 4

ch 4 vocab

TermDefinition
Account Number the number assigned to an 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
Ledger a group of accounts
File Maintenance the procedure for arranging accounts in a general ledger, assigning accounts numbers, and keeping records current
General Ledger a ledger that contains all accounts needed to prepare financial statements
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
Created by: 600008533
Popular Accounting sets

 

 



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