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Definition
| Information for each transaction recorded in a journal. |
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| A form for recording transactions in chronological order. |
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| A journal amount column headed with an account title. |
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Definition
| A business paper from which information is obtained for a journal entry. |
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Definition
| A journal amount column that is not headed with an account title. |
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Definition
| The recording of debit and credit parts of a transation. |
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Definition
| A form describing the goods or services sold, quantity, and the price. |
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Definition
| Recording transactions in a journal. |
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Definition
| Determining that the amount of cash agrees with the accounting records. |
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Definition
| A business form ordering a bank to pay cash from a bank account. |
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Definition
| An invoice used as a source document for recording a sale on account. |
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| A business form giving written acknowledgement for cash received. |
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Definition
| A form on which a brief message is written describing a transaction. |
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Definition
| The accounting concept that states a source document is prepared for each transaction. |
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Term
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Definition
| The accounting concept that states business's financial information is recorded and reported separately from the owner's personal financial information |
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Definition
| Financial rights to the assets of a business |
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Definition
| The accounting concept that stated business transactions are stated in numbers that have common values. |
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Term
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Definition
| The accounting concept that states revenue is recorded at the time goods or services are sold. |
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Term
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Definition
| The side of the account that is increased. |
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