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Chapter 3 werdz

Accounting - Journalizing Transactions

Journal A form for recording transactions in chronological order
Journalizing Recording transactions in a journal
Special Amount Column A journal amount column headed with an account title
General Amount Column A journal amount column that is not headed with an account title
Entry Information for each transaction recorded in a journal
Double-entry Accounting The recording of debit and credit parts of a transaction
Source Document A busniess paper from which information is obtained for a journal
Check A business form ordering a bank to pay cash from a bank account
Invoice A form describing the goods or services sold, the quantity, and the price
Sales Invoice An invoice used as a source document for recording a sale on account
Receipt A business form giving written acknowledgement for cash recieved
Memorandum A form on which a breif message is written describing a transaction
Proving Cash Determining that the amount of cash agrees with the accounting records
Created by: hopoffmycactus on 2012-10-03

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