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Accounting Chapter 3

Journal A form for recording transactions in chronological order
Journalizing Recording transactions in a journal
Entry Information for each transaction recorded in a journal
General Journal A journal with two amount columns in which all kinds of entries can be recorded. Entries are recorded here before they are posted to the appropriate accounts.
Chronological Record Transactions are recorded in a journal in order by date
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
Objective Evidence Information based on facts that can be proved through analysis, measurement, observation, and other such means of research
Check A business form ordering a bank to pay cash from a bank account
Sales Invoice A form describing the goods/services sold, the quantity, and the price
Receipt A business form giving written acknowledgement for cash received
Memorandum A form on which a brief message is written describing the transaction
Calculator Tape Can be used to show proof of a whole days sales-often used by a smaller business
Created by: lbeddow
Popular Accounting sets




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