Question

Opening a ledger account involves
A. recording the account title on the ledger page.
B. recording the account title and account number on the ledger page.
C. recording the account title, account number, and account balance on the ledger page.
D. posting the debit amount, credit amount, and source explanation to the ledger page.

Answer 1

B. recording the account title and account number on the ledger page. 

Answer 2

Opening a ledger account involves recording the account title and account number on the ledger page.

What do you mean by ledger account?

Ledger account is also called as a principal book of accounts. A ledger account is an account which contains a record of business transactions. In accounting, a ledger account book contains different accounts where records of transactions pertaining to a specific account is stored.

Maintaining a ledger account involves recording the account title and account number on the ledger page. It is necessary as it provides a record of every financial transaction that takes place during an operating company's life. Thus, it includes accounts for assets, liabilities, revenues, expenses, and owners' equity.

When opening a ledger account it involves recording the account title and account number on the top of a ledger page.

Hence, option B is correct.

To learn more about the ledger account here:

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