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Chapter 7 Accounting

8 Terms and definitions

TermDefinition
Correcting Entry When an error in a journal entry is discovered after posting.
General Ledger Journal that records all purchases a company makes, in chronological order.
Ledger Account Forms Forms that only affect certain categories.
Posting Putting information on a new form.
Proving The Ledger Adding all the debit balances, then adding all of the credit balances, and finally comparing the two totals to see whether they are equal.
Slide Error Occurs when a decimal point is moved by mistake.
Transposition Error Occurs when two digits within an amount are accidentally reversed, or transported.
Trail Balance A list of of all the account names and their current balances.
Created by: 105824
Popular Accounting sets

 

 



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