A check mark in parentheses below a general debit column indicates that the total is not posted

The steps for posting are to write the date, the journal page number, the amount, and the balance

Transferring information from a journal entry to a ledger account

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

A ledger that contains all accounts needed to prepare financial statements

The column total of the General Credit column - are they posted

All corrections for posting errors should be made in a way that leaves no question as to the correct amount

An additional journal entry made to correct an incorrect journal entry

The only use for the Post Ref column of a journal and general ledger is to indicate which entries in the journal still need to be posted if posting is interrupted

The two steps for opening an account are writing the account title and recording the balance

A check mark in the Post Ref. Column of the journal indicates that the amounts on the line are NOT posted individually

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

Only the column totals for special amount columns in a journal are posted

If the payment of cash for rent was journalized and posted in error as a debit to Miscellaneous Expense instead of Rent Expense, the correcting entry will include a credit to Cash

A group of accounts

Separate amounts in a journal’s special amount columns are posted individually

Separate amounts in general amount columns are posted individually

A group account is called a ledger

The posting reference should always be recorded in the journal’s Post Ref column before amounts are recorded in the ledger

If the previous account balance and the current entry posted to an account are both debits, then the new account balance is a debit

The account number is placed in the Post Ref. Column of the journal as the last step in the posting procedure