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Chapter 3
Journalizing Transactions
13
Accounting
12th Grade
09/14/2011

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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
The journal amount column that is not headed with an account title.
Term
entry
Definition
Information for each transaction recorded in a journal.
Term
double-entry accounting
Definition
The recording of debit and credit parts of a transaction.
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 case 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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