| A | B |
|---|
| Correcting Entry | Required when an error in a journal entry is discovered after posting |
| Ledger | A book or file containing separate pages for each account. |
| Ledger Account Form | Accounting stationery used to record specific account information. |
| Posting | Transferring a journal entry to the specific account in the ledger |
| Proving the Ledger | Adding all debits and all credits to determine that they are equal |
| Slide Error | When an amount such as $1200 is written as $12000. |
| Transposition Error | When two numbers are accidentally reversed. |
| Trial Balance | A report that proves the equality of debits and credits. |
