| A | B |
|---|
| Ledger | A group of accounts. |
| General Ledger | A ledger that contains all accounts need to prepare financial statements. |
| Account Number | The number assigned to an account. |
| File Maintenance | The procedure for arranging accounts in a general ledger, assigning account numbers, and keeping records current. |
| Opening an Account | Writing an account title and number on the heading of an account. |
| Posting | Transferring information form a journal entry to a ledger account. |
| Correcting entry | A jorunal entry made to correct an error in the ledger. |
| Proving Cash | Determining that the amount of cash agrees with the balance of the cash account in teh accounting records. |
