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.