Term
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Definition
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Term
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Definition
| a ledger that contains all accounts needed to prepare financial statements |
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Term
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Definition
| the number assigned to an account |
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Term
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Definition
| the procedure for arranging accounts in a general ledger, assigning assigning account number, and keeping records current |
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Term
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Definition
| writing an account title and number on the heading of an account |
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Term
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Definition
| transferring information from a journal entry to a ledger account |
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Term
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Definition
| a journal entry made to correct an error in the ledger |
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