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Accounting Chpt 6 L1

TermDefinition
Accounting cycle The accounting period of a business is separated into activities.
Source document In which data collected for a clinical trial is first recorded.
Invoice The request of payment by the customer for goods sold or services provided the seller.
Receipt A record of cash received by a business.
Memorandum A brief message that describes a transaction that takes place within a business.
Check stub A part of a check that is kept for record keeping purposes.
Journal A record of the transaction of a business.
Journalizing The process of recording business transactions in a journal.
Fiscal year An accounting period or 12 months.
Calendar year The one-year period that begins on January 1 and ends on December 31.
Created by: 237518