| A | B |
|---|
| A group of accounts. | Ledger |
| A ledger that contains all accounts needed to prepare financial stalements. | General Ledger |
| The number assigned to an account. | Account Number |
| The procedure for arranging accounts in a general ledger, assigning account 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 |
| A journal entry made to correct an error in a ledger. | Correcting entry |
| entry | Information for each transaction record in a journal. |
| general amount column | A journal amount column that is not headed with an account title. |
| journal | A form for recording transactions in chronological order. |
| journalizing | Recording transactions in a journal. |
| special amount column | A journal amount column head with an account title. |
