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Ms. Boyd's accounting vocab

T-Account An accounting device used to analyze transactions. (pg.29)
Debit An amount recorded on the left side of a T account (pg.29)
Credit An amount recorded on the right side of a T account. (pg.29)
Normal Balance The side of the account that is increased on a T Chart (pg.29)
Chart of Accounts A list of accounts used by a business. (pg.32)
Journal A form of recording transactions in chronological order. (pg.56)
Journalizing Recording transactions in a journal. (pg.56)
Special Amount Column A journal amount column headed with an account title. (pg.57)
General Amount Column A journal amount column that is not headed with an account title. (pg.57)
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. (checks, sales invoices, receipts, calculator tapes, and memorandum.) (pg.57)
Check A business form ordering a bank to pay cash from a bank account. (pg.58)
Invoice A form describing the goods or services sold, the quantity, and the price. (pg.58)
Sales Invoice An invoice used as a source document for recording a sale on account. (pg.58)
Memorandum A form of which a brief message is written describing a transaction (pg.59)
Withdrawals Assets taken out of a business for the owner's personal use.
Proving Cash Determining that the amount of cash agrees with the accounting records.
Created by: ClaresAccounting
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