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Accounting ch.3
Study Guide Ch.3
| Term | Definition |
|---|---|
| Check | a business form ordering a bank to pay cash from a bank account |
| double-entry accounting | The recording of debit and credit parts of a transaction |
| entry | Information for each transaction recorded in a journal |
| general amount column | A journal amount column that is not headed with an account title |
| invoice | A form describing the goods or services sold, the quantity, and the price |
| journal | A form for recording transactions in chronological order |
| journalizing | Recording transactions in a journal |
| memorandum | A form which a brief message is written describing a transaction |
| proving cash | Determining that the amount of cash agrees with the accounting records |
| reciept | A business form giving written acknowledge for cash recieved |
| sales invoice | An invoice used as a source document for recording a sale on account |
| source document | A business paper from which information is obtained for a journal entry |
| special amount column | A journal amount column headed with an account title |
Created by:
jajohnson2
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