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8 terms

Bobcats- Accounting Chapter 4 Terms

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account number
the number assigned to an account
correcting entry
an additional journal entry, used to correct an incorrect journal entry
file maintenance
the procedure for arranging accounts in a general ledger, assigning account numbers, and keeping records current
general ledger
a ledger that contains all accounts needed to prepare financial statements
ledger
a group of accounts
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