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Journalizing Trans.
Journalizing and Posting
| Question | Answer |
|---|---|
| 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 business paper from which information is obtained for a journal entry |
| 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 sale on account |
| Receipt | a business form giving written acknowledgement for cash |
| Memorandum | a form on which a brief message is written describing a transaction |
| Proving Cash | determining that the amount of cash agrees with the accounting records |
Created by:
mercerp53
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