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General Ledger

Ch 5 Posting to a General Ledger

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