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A group of accounts.

General Ledger

Ledger containing 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


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.

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