A _____ must be made when an error in a journal entry is discovered after posting.

A _____ is a book or file that contains the pages or cards for the accounts used by a business.

A _____ is the accounting stationery used to record financial information about specific accounts.

The process of transferring the information in a journal entry to an individual account is called ______.

Adding all the debit balances and all the credit balances of accounts in the ledger to determine whether the two totals are equal is called _____.

When an amount such as $90 is written as $900, a _____ error has occurred.

A _____ results when two numbers are accidentally reversed.

A _____ is a proof of the equality of total debits and total credits.

The accounts in a business are kept in a book called

Posting is the process of transferring information from the journal to the ___.

Only the first ___ requires the year, month, and day to be entered in the Date column of the ledger account.

Every journal entry requires a posting to at least ___.

The date of the posting should be the date of the transaction when it was __.

If an account has a zero balance, it is still necessary to ____ it on the trial balance.

A ledger is sometimes called a book of ___.

Ideally, all businesses should post on a daily basis; however, businesses having few transactions may post only __.

An example of a ______ is writing the number 45 when you should have written 54. (t/f)

When an error in a journal entry is discovered before posting, you _____________through the incorrect item in the journal and write the correction directly above it.

Enter the date in the Date column of the ledger.

If the total debits and total credits of the trial balance do not agree, the first step in locating the error is to:

A formal way to prove the ledger is to prepare

Transposition errors are evenly divisible by the number:

Collect and verify source documents, analyze each transaction, journalize each transaction,_____to the ledger, and prepare a trial balance.

A trial balance is a list of all the

All of the debit balances are added. All of the credit balances are added. The totals are compared. If the totals are the same, the trial balance is __.