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Chapter 6


Accounting Cycle The accounting period of a business is separated into activities called...
Calendar Year If the fiscal year for a business begins on January 1 and end December 31st it is called...
Check stub List the same information that appears on a check: the date written, the person or business to whom the check was written, and the amount on the check.
Fiscal year An accounting period of 12 months.
general journal All purpose journal in which all the transactions of a business may be recorded
invoice Lists specific information about a business transaction involving the buying or selling of an item on account.
journal Is a record of the transaction of a business. Kept in chronological order.
journalizing The process of recording the transactions in a journal.
memorandum A brief written message that describes a transaction that takes place within a business.
receipt A record of cash received by a business.
source document When a business transaction occurs, a paper is prepared as evidence of that transaction
Created by: Jdegolier16