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vocabulary 5

vocabulary for chapter 5

QuestionAnswer
Ledger A group of accounts
General Ledger A ledger that contains all accounts needed to prepare financial sttements
Account number The number assigned to an account
File maintenance The procedure for arranging accounts in 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 In such a case, the incorrect journal entry should be corrected with an additional journal entry
Created by: patsyherrera
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