1.Compelet the following sentences

. The most commonly used form of ledger account is the account. In the posting reference (PR) column of the account, the accountant writes the of the journal. . The process of transferring certain information from the bottom of the completed page to the top of a new page is called . Over the years, professional accountants have made it a rule never to in the books of account. It is customary to number the accounts in the so they are easier to identify