Journals
Source Docs
Analyze
Chronologic
Memorandum
100
A form for recording transactions
What is a journal?
100
The act of recording transactions in a journal.
What is journalizing?
100
A journal amount column headed with an account title.
What is a special amount column?
100
A journal amount column that is not headed with an account title.
What is a general amount column?
100
Information for each transaction recorded ina journal.
What is an entry?
200
A business paper from which information is obtained for a journal entry.
What is a source document?
200
The concept applied when a source document is obtained for a journal entry.
What is objective evidence?
200
A business form ordering a bank to pay cash.
What is a check?
200
A form describing the goods and services sold, the quantity, and the price.
What is an invoice?
200
An invoice used as a source document for recording a sale on account.
What is a sales invoice?
300
A form on which a brief message is written describing a transaction.
What is a memorandum?
300
A form that is printed from the register to record sales for the day.
What is a calculator tape?
300
The recording of both debit and credit parts of a transaction.
What is double entry accounting?
300
A list of all account used for the company's transactions.
What is a chart of accounts?
300
The journal entry columns used to record paying cash for insurance.
What are general and cash?
400
Journal entries used to record buying supplies on account.
What are supplies and accounts payable?
400
Journal columns used to record paying cash on account?
What are accounts payable and cash?
400
Journal columns used to record receiving cash from sales.
What are sales and cash?
400
Determining that the amount of cash agrees with the accounting records.
What is proving cash?
400
An indication to someone that the numbers are proven and correct.
What is a double underline?
500
Crossing out and putting in the correct number (make sure you initial).
What is correcting an entry?
500
Journal columns (and sides) used to pay cash for an expense.
What are debit general and credit cash?
500
Journal columns (and sides) used to record receiving cash on account.
What are debit cash and credit general?
500
Journals columns (and sides) are used for paying cash to the owner for personal use.
What are debit general and credit cash?
500
Journal columns (and sides) used to record receiving cash on account.
What are debit cash and credit general?
M
e
n
u