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Journalizing
Chapter 4
| Question | Answer |
|---|---|
| Journal | form for recording transactions in chronological order |
| Journalizing | recording transactions in a journal |
| special amount column | journal amount column headed with an account title |
| general amount column | journal amount column that is not headed with an account title |
| entry | information for each transaction recourded 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 from ordering a bank to pay cash from a bank account |
| invoice | a form describing the goods or services sold, the quantity and price |
| sales invoice | invoice used as a source document for recording a sale on account |
| receipt | business form giving written acknowledgement for cash received |
| memorandum | 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:
E_Griselx3
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