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Argyll ACC Ch. 3

A form recording transactions in chronological order Journal
The Latin word diurnalis stand for what Daily
An journal amount column headed with an account title Special amount column
A journal amount that is not headed with an account title general amount column
Information for each transaction recorded in a journal Entry
The recording of debit and credit parts of a transaction double-entry accounting
A business paper from which information is obtained for a journal entry source document
The source document accounting concept Objective Evidence
The balance side of cash Debit
The decrease side of cash Credit
The increase side of drawing Debit
The decrease side of a liability Debit
The source document usually used in paying cash Check
The source document used when selling on account Sales invoice
The source document used for cash sales Tape
Bringing into agreement the debit and credit totals of a journal page Proving the journal
Bringing into agreement your cash debit and credit cash totals and your checkbook balance Proving cash
This shows you have calculated in a journal straight single line
This shows you are finished with a journal page and your totals are correct straight double lines
This is the balance side of accounts receivable debit
The increase side of accounts payable credit
The accounts used when the owner withdraws cash Drawing and Cash
The source document used when you purchase supplies on account Memorandum
Should you erase an error in the journal NO
Created by: mgargylls