| A | B |
|---|
| account number | a group of accounts |
| posting | a journal entry made to correct an error in a previous journal entry. |
| correcting entry | a ledger that contains all accounts needed to prepare financial statements of a business |
| file maintenance | the number assigned to an account |
| general ledger | The procedure for arranging accounts in a general ledger, assigning account numbers, and keeping records current. |
| ledger | 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. |
| memorandum | A type of source document |
