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Unit 7

TermDefinition
Correcting entry An entry made to correct an error in a journal entry discovered after posting
General ledger A permanent record organized by account numbers
Ledger account forms The accounting stationery used to record financial information about specific accounts
Posting The process of transferring information form the journal to individual general ledger accounts
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
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 transposed
Trial balance A list of all the general ledger account names and balances; it is prepared to prove the ledger
Created by: Dmiller231
 

 



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