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Chapter 3 and 4 voca
Chapter 3 and 4 vocab
| Term | Definition |
|---|---|
| journal | a form for recording transactions in chronological order |
| journalizng | recording transactions in a journal |
| special amount colmn | a journal amount column headed with an account title |
| general amount column | a journal 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 |
| reciept | |
| memorandum | |
| proving cash | |
| ledger | |
| general ledger | |
| account number | |
| file maintenance | |
| opening an account | |
| posting | |
| correcting entry |