1. A _____ shows in one place all the changes in a single account.
Ledger

2. Account numbers may be assigned by 10s so that ____ accounts can be added easily.
New

3. The procedure of arranging accounts in a general ledger, assigning account numbers, and keeping records current in accounting personnel are doing ______ maintenance.
File

4. If a business has only two asset accounts, Cash and Supplies, the two accounts are numbered ____ and ____.
110 and 120

5. A group of accounts is called a _________.
Ledger

6. An _____ _____ is written in the post reference column of the General Journal of a transaction to show that posting of the entry is completed.
Account Number

7. The account number is placed in the post reference column of an account as the last step in the ________ process.
Posting

8. If the previous account balance and the current entry posted to an account are both debits, the new account balance is a _____.
Debit

9. The cash account is the first asset account and is numbered ________.
110

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

11. The two steps for opening an account are writing the account title and the ______ ______.
Account Number

12. The posting should always be recorded in the _____ before recording in the general journal’s post ref. column.
Ledger

13. The numbers in the Post Ref
The numbers in the Post Ref. columns of the ledger and journal serve 3 purposes. They are:
An entry in an account can be traced to its source in the journal
An entry in a journal can be traced to where it was posted
If posting is interrupted, you can easily see which entries still need to be posted

14. Date Journal Page Number Amount Balance Post Ref. Number
Steps for posting are:
Date
Journal Page Number
Amount
Balance
Post Ref. Number

15. When all posting is completed, the journal’s ____ ____ column is completely filled.
Post Ref.

16. Asset division of the general ledger
The first digit in the account number 120 means that the account is in the ______.
Asset division of the general ledger

17. The procedure for transferring information from a journal entry to a ledger account is _____.
Posting

18. The first step in the posting procedure is writing the _____.
Date in the ledger

19. The last step in the posting procedure is writing the _____.
Account number in the General Journal

20. An account number in the journal’s Post Ref. column shows
The account to which an amount is posted.

21. On the line with a blank Post Ref. Column in the journal.
If posting is interrupted, how does the accounting personnel know where to resume posting
On the line with a blank Post Ref. Column in the journal.

22. When the previous balance of an account is zero and a credit amount is posted to the account, the new balance will be a _____.
Credit

23. Determining that the amount of cash agrees with the accounting records is ______ _____.
Proving Cash