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Accounting

Journalizing transactions, and posting to a general ledger.

TermDefinition
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 transaction.
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.
ledger a group of accounts
general ledger a ledger that contains all accounts needed to prepare financial statements.
account number the number assigned to an account.
file maintenance the procedure for arranging accounts in a general ledger, assigning account numbers, and keeping records current.
opening an account writing an account title and number on the heading of an account.
posting transferring information from a journal entry to a ledger account.
correcting entry a journal entry made to correct an error in the ledger.
Created by: 17san
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