Chapter 3 and 4 Accounting

The number assigned to an account.

• account number

• 100

• ledger

• post reference

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

• account number

• journalizing

• correcting entry

• none of the above

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

• file maintenance

• journalizing

• posting

• all of the above

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

• ledger

• journal

• general ledger

• file maintenance

A group of accounts.

• ledger

• general ledger

• file maintenance

• journal

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

• journalizing

• opening an account

• posting

• all of the above

Transferring information from a journal entry to a ledger account.

• journalizing

• posting

• opening an account

• all of the above

A form for recording transactions in chronological order.

• journal

• ledger

• general ledger

• none of the above

Recording transactions in a journal.

• posting

• opening an account

• journalizing

• double entry accounting

A journal amount column headed with an account title.

• general amount column

• special amount column