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Chapter 4 vocab

QuestionAnswer
A form of recording transactions in chronological order Journal
Recording transactions in a journal Journalizing
Daily Diurnalis
Information for each transaction recorded in a journal Entry
A journal with two amount columns in which all kinds of entries can be recorded General Journal
The recording of debit and credit parts of a transaction Double-entry accounting
A business paper form which information is obtained for a journal entry Source document
A source document is prepared for each transaction Objective Evidence
A business form ordering a bank to pay cash from a back account Check
A form describing the goods or services sold, the quantity, and the price Invoice
An invoice used as a source document for recording a sale on account Sales Invoice
A business form giving written acknowledgement for cash received Receipt
A form on which a brief message is written describing a transaction Memorandum
The column in a general journal where the account title is written Account Title Column
In a general journal, the account title that is credited is normally indented Recording Transaction
Recorded in the Doc. No. column of the general journal Recording Source Document
Each transaction affects at least two accounts: one account will be debited, and one account will be credited Transaction Affects
When business transactions are stated in numbers that have common values Unit of Measurement
Created by: echavez0195
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