| A | B |
|---|
| Account number | number assigned to an account |
| Correcting entry | a journal entry made to correct an error in a previous journal entry |
| File maintenance | the procedure for arranging accounts in a general journal |
| General ledger | a ledger that contains all accounts needed to prepare financial statements |
| Ledger | a group of accounts |
| Opening an account | writing an account title and number on the heading of an account |
| Posting | transferring information from a journal entry to a ledger account |
| Proving cash | determining that the amount of cash agrees with the balance of the cash account in the accouting records |
