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Journalizing Ch3
| 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 transactions |
| 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 a sale on account |
| receipt | A business form giving written acknowledgement for cash received |
| 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:
chadkeaton
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