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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


a group of accounts

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

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