Term
|
Definition
|
|
Term
|
Definition
| A ledger that contains all accounts needed to prepare financial statements |
|
|
Term
|
Definition
| The number assigned to an account |
|
|
Term
|
Definition
| The procedure for arranging accounts in a general ledger, assigning account numbers, and keeping records current. |
|
|
Term
|
Definition
| Writing an account title and number on the heading of an account. |
|
|
Term
|
Definition
| Transferring information from a journal entry to a ledger account. |
|
|
Term
|
Definition
| A journal entry made to correct an error in a previous journal entry. |
|
|
