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Accounting

Chapter 3 terms

TermDefinition
Journal A form for recording transactions in chronological order.
Journalizing Recording transactions in a journal
Special amount column A journal amount column headed with an account title.
General amount column A journal amount 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.
Receipt A business form giving written acknowledgement for cash received.
memorandum A form on which a brief message is written describing a transaction.
Proving Cash Determining that the amount of cash agrees with the accounting records.
Created by: zakery
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