A group of accounts.
Ledger containing all accounts needed to prepare financial statements.
The number assigned to an account.
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
Transferring information from a journal entry to a ledger account.
Determining that the amount of cash agrees with the balance of the cash account in the accounting records.
A journal entry made to correct an error in the ledger.
A report of deposits, withdrawals, and bank balances sent to a depositor by a bank. The banks record of an account.
An endorsement consisting only of the endorser's signature.
A bank account from which payments can be ordered by a depositor.
A bank card that, when making purchases, automatically deducts the amount of the purchase from the checking account of the cardholder.
A check that a bank refuses to pay, because of insufficient funds.
electronic funds transfer
A computerized cash payments system that uses electronic impulses to transfer funds.
A signature or stamp on the back of a check, transferring ownership.
An amount of cash kept on hand and used for making small payments.
petty cash slip
A form showing proof of a petty cash payment.
A check with a future date on it.
An endorsement restricting further transfer of a check's ownership.
An endorsement indicating a new owner of a check.