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Chapter 3
Journalizing Transactions
13
Accounting
12th Grade
01/04/2013

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Cards

Term
Journal
Definition
a form for recording transactions in chronological order
Term
Journalizing
Definition
recording transactions in a journal
Term
Special amount column
Definition
a journal amount column headed with an account title
Term
General amount column
Definition
a journal amount column that is not headed with an account title
Term
Entry
Definition
information from each transaction recorded in a journal
Term
Double-entry account
Definition
the recording of debit and credit parts of a transactions
Term
Source document
Definition
a business paper from which information is obtained for a journal entry
Term
Check
Definition
a business form ordering a bank to pay cash from a bank account
Term
Invoice
Definition
a form describing the goods or services sold, the quantity, and the price
Term
Sales invoice
Definition
an invoice used as a source document for recording a sale on account
Term
Receipt
Definition
a business form giving written acknowledgement for cash received
Term
Memorandum
Definition
a form on which a brief message is written describing a transaction
Term
Proving cash
Definition
determining that the amount of cash agrees with the accounting records
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