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Accounting Chapter 6

TermDefinition
Accounting Cycle Activities performed in an accounting period that help the business keep its records in an orderly fashion.
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 before and after each check is written.
Fiscal Year An accounting period of twelve months.
General Journal An all-purpose journal in which all the transactions of a business may be recorded.
Invoice A source document that lists the quantity, description, unit price, and total cost of the items sold and shipped to a buyer.
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 that takes place within a business.
Receipt A source document that serves as a record of cash received
Source Document A paper prepared as evidence that a transaction occurred.
Created by: KSnyder23
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