| A | B |
|---|
| ledger | a group of accounts |
| general ledger | a ledger that contains all accounts needed 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 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 accounting records |
| correcting entry | a journal entry made to correct an error in the ledger |
