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Acct. Chap. 4 Terms

QuestionAnswer
A group of accounts Ledger
A ledger that contains all accounts needed to prepare financial statements General Ledger
The number assigned to an account Account Number
The procedure for arranging accounts in a general ledger, assigning accounts numbers, and keeping records current File Maintenance
Writing an account title and number on the heading of an account Opening An Account
Transferring information from a journal entry to a ledger account Posting
Determining that the amount of cash agrees with the balance of the cash account in the accounting records Proving Cash
A journal entry made to correct an error in the ledger Correcting Entry
Created by: thanser
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