| A | B |
|---|
| Ledger | A group of accounts |
| General ledger | A ledger that contains all of the accounts needed to prepare financial statements |
| Account Number | The number the identifies an account |
| File Maintenance | The procedure for arranging accounts in a general ledger, assigning account numbers, and keeping numbers current. |
| Opening An Account | Writing the account title and number on the heading of n account |
| Posting | Transferring information from a journal entry to a ledger |
| Correcting Entry | An additional entry that is written to correct a previous entry |
| Debit | The left side of a T Account |
