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Chapter 6

TermDefinition
Accounting Cycle Activities performed in an accounting period that help the business keep its records organized
Calendar Year Accounting period that begins on January 1 and ends on December 31
Check Stub A source document that lists the same information that appears on a check and shows the balance in the checking account
Fiscal Year An accounting period of 12 months
General Journal An all purpose journal in which all the transactions od a business may be recorded
Invoice A source document that lists the quantity, description, unit price. and total cost of the items shipped.
Journal A chronological record of the transactions of a business
Journalizing The process of recording business transactions in a journal
Memorandum A brief written message that describes a transaction
Receipt A source document that serves as a record of cash received
Source Document Evidence
Created by: msutter19