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acct. 5- Vocab.

Chapter 5 Vocabulary

QuestionAnswer
ledger a group of accounts
general ledger a ledger that contains all accounts needed to prepare financial statement
account number the number assigned to an account
file maintenance the procedure for arranging accounts in a general ledger, assigning account numbers, and keeping records currernt
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
correcting entry a journal entry made to correct an error in the ledger
Created by: otakugirl29
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