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Journalizing ch. 3
terms from chapter 3
| 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 accout 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 and 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 received |
| 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:
tdelzeith
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