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7 terms

Chapter 6

STUDY
PLAY
account number
The # assigned to an account
File maintenance
The procedure for arranging accounts in a general ledger assigning account numbers and keeping records current
General Ledger
Ledger that contains all accounts needed to prepare financial statements
Ledger
group of accounts
opening an account
writing an account title and number on the heading of an account
Posting
Transferring info from a journal entry to a ledger account
Proving cash
Determining that the amount of cas agrees with the accounting records