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CHS Acct Final

15 Accounting Terms

an equation showing the relationship among assets, liabilities, and owner's equity accounting equation
a business paper from which information is obtained for a journal entry source document
a business that performs an activity for a fee service business
a columnar accounting form used to summarize the general ledger information needed to prepare financial statements work sheet
journal entries used to prepare temporary accounts for a new fiscal period closing entries
transferring information from a journal entry to a ledger account posting
a business owned by one person proprietorship
a trial balance prepared after the closing entries are posted post closing trial balance
accounts used to accumulate information until it is transferred to the owner's capital account temporary accounts
an accounting device used to analyze transactions t-account
a financial statement that reports asets, liabilities, and owner's equity balance sheet
a list of accounts chart of accounts
an increase in owner's equity resulting from the operation of a business revenue
journal entries recorded to update general accounts at the end of a fiscal period adjusting entries
Created by: bechere

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