| A | B |
|---|
| Account number | The number assigned to an account. |
| Correcting entry | If a transaction has been improperly journalized and posted to the ledger, the incorrect journal entry should be corrected with an additional journal entry, called a correcting entry. |
| File maintenance | The procedure for arranging accounts in a general ledger, assigning account numbers, and keeping records current. |
| 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 accounting records. |
