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Chapter 3 and 4 voca
Chapter 3 and 4 vocab
Term | Definition |
---|---|
journal | a form for recording transactions in chronological order |
journalizng | recording transactions in a journal |
special amount colmn | a journal amount column headed with an account title |
general amount column | a journal column that is not headed with an account title |
entry | information for each transaction recorded in a journal |
double-entry accounting | the recording of debit and credit parts of a transaction |
source document | a business paper from which information is obtained for a journal entry |
check | a business form ordering a bank to pay cash from a bank account |
invoice | a form describing the goods or services sold, the quantity, and the price |
sales invoice | an invoice used as a source document for recording a sale on account |
reciept | |
memorandum | |
proving cash | |
ledger | |
general ledger | |
account number | |
file maintenance | |
opening an account | |
posting | |
correcting entry |