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Accounting ch 4

College Accounting ch 4

Book of Original Entry The journal or the first formal accounting record of a transaction.
Chart of Accounts A list of all accounts used by a business.
Compound Entry A general journal entry that affects more than two accounts.
Cross-Reference The information in the Posting Reference columns of the journal and ledger that provides a link between the journal and ledger.
General Ledger A complete set of all accounts used by a business. The general ledger accumulates a complete record of the debits and credits made to each account as a result of entries made in the journal.
General Ledger Account An account with columns for the debit or credit transaction and columns for the debit or credit running balance.
Journal A day-by-day listing of the transactions of a business.
Journalizing Entering the transactions in a journal.
Posting Copying the debits and credits from the journal to the ledger accounts.
Ruling Method A method of correcting an entry in which a line is drawn through the error and the correct information is placed above it.
Slide Error An error that occurs when debit or credit amounts "slide" a digit or two to the left or right.
Source Document Any document that provides information about a business transaction.
Transposition Error An error that occurs when two digits are reversed.
Trial Balance A list used to prove that the totals of the debit and credit balances in the ledger accounts are equal.
Two-Column General Journal A journal with only two amount columns, one for debit amounts and one for credit amounts.
Created by: dengler