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General Journal A General Journal is a book in which the accounting entries for all transactions are first recorded in the ledger
Journal Entry When you finish recording the transactions in the journal
Journalizing The process of recording the transactions in the journal
Source Document The evidence that a transaction has occured
Miscellaneous Expense A type of expense that does not occur often
Debit Memo When the bank takes money from you
Credit Memo When you take money from the bank
Chart of accounts When you assign numbers to the accounts in the ledgers
Posting The process of transferring the journal entries to the account
Cross Reference When you put the General Journal page on to the account or when you put the account number on to the General Journal page.
HST Harmonized Sale tax (0.13)
Accounting cycle Steps that you go through to complete one cycle if a fiscal year
Created by: 1225014914257096