| A | B |
|---|
| file maintenance | keeping ledger records current |
| debit to utilities expense | paid telephone bill |
| chart of accounts | list of all accounts |
| posting to the ledger | transferring from journal to ledger |
| journal page number | posting reference in ledger |
| account number | posting reference in journal |
| posted individually | general debit & credit are __ __ |
| special amount columns | post only end of month totals |
| correcting entry | entry to fix error |
| in parentheses under account total | where posting reference goes for special amount columns |
| credit to accounts payable | bought supplies on account is debit to supplies and ? |
| debit to accounts receivable | sold services on account is debit to ? and credit to sales |
| debit to accounts payable | paid cash on account |
| credit to accounts receivable | received cash on account |
| general ledger | contains all accounts |
