Chapter 4

Question 1

the number assigned to an account

Answer 1

account number

Question 2

an additional journal entry, used to correct an incorrect journal entry

Answer 2

correcting entry

Question 3

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

Answer 3

file maintenance

Question 4

a ledger that contains all accounts needed to prepare financial statements

Answer 4

general ledger

Question 5

a group of accounts

Answer 5

ledger

Question 6

writing an account title and number on the heading of an account

Answer 6

opening an account

Question 7

transferring information from a journal entry to a ledger account

Answer 7

posting

Question 8

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

Answer 8

proving cash