A group of accounts

A ledger that contains all accounts needed to prepare financial statements.

The number assigned to an account.

The procedure for arranging accounts in a general ledger, assigning account numbers, and keeping records current.

Writing an account title and number on the heading of an account.

Transferring information from a journal entry to a ledger account.

Determining that the amount of cash agrees with the balance of the cash account in the accounting records.

A journal entry made to correct an error in a previous journal entry.

Because an account form has columns for the debit and credit balance of an account, it is often referred to as the :

The _______________________ division accounts for TechKnow Consulting are numbered in the 100s.

The first digit of account numbers for accounts in the :______________________division is 3.

The last two digits in a 3-digit account number indicate the general ledger______ of the account.

When adding a new_____________________account between accounts numbered 510 and 520, the new account is assigned the account number 515.

Each amount in the debit and credit columns of a general journal is posted to the account written in the ___________________ column.

A blank in the ____________________________ of the journal indicates that posting for that line still needs to be completed.

Recording the posting reference is always the _______________ in the posting procedure.

The ________________________ to post an amount from the Credit column is to write the date in the Date column of the account.

Whenever the credits in an account exceeds the debits, the balance is a__________________.

_________________ can be proved at any time.

If the cash balance in the checkbook equals the cash balance in the Cash account, cash is:___________________

When making a __________________________, the same four steps are followed as when making any journal entry.

A journal is a permanent record of the debit and credit parts of each transaction with transactions recorded in which order?