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Journalizing Ch3

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