

CH4: Identifying Accounting Terms
Flashcard
•
Business
•
11th Grade
•
Practice Problem
•
Hard
Kelli Johnson
FREE Resource
Student preview

7 questions
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1.
FLASHCARD QUESTION
Front
The number assigned to an account.
Back
Account number
2.
FLASHCARD QUESTION
Front
A ledger that contains all accounts needed to prepare financial statements.
Back
General ledger
3.
FLASHCARD QUESTION
Front
The procedure for arranging accounts in a general ledger, assigning account numbers, and keeping records current.
Back
File maintenance
4.
FLASHCARD QUESTION
Front
Writing an account title and number on the heading of an account.
Back
Opening an account
5.
FLASHCARD QUESTION
Front
Transferring information from a journal entry to a ledger account.
Back
Posting
6.
FLASHCARD QUESTION
Front
A journal entry made to correct an error in a previous journal entry.
Back
Correcting entry
7.
FLASHCARD QUESTION
Front
A group of accounts.
Back
Ledger
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