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Accounting Chapter 3
Chapter 3 Vocabulary
| 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 and 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 on with a brief message is written describing a transaction |
| Proving Cash | determining that the amount of cash agrees with the accounting records |
| Receipt | a business form giving written acknowledgment for cash received |
| Sales Invoice | an invoice used as a source document for recording sales on account |
| Source Document | a business paper for which information is obtained for a journal entry |
| Special Amount Column | a journal amount column headed with an account title |
Created by:
josiekay
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