Journals,Source Documents, and Recording Entries in a Journal
Journalizing Buying Insurance, Buying on Account, and Paying on Account
Journalizing Transactions That Affect Owner's Equity and Receiving Cash on Account.
Starting a New Journal Page
Miscellaneous
100
A form for recording transactions in chronological order.
What is a journal?
100
This is the first step in journalizing.
What is writing the date.
100
Owner's capital account has a normal this.
What is a credit balance.
100
A general journal page is complete when there is.
What is insufficient space to record any more entries.
100
A journal with two amount columns in which all kinds of entries can be recorded.
What is a general journal.
200
Recording transactions in a journal.
What is journalizing?
200
The last thing written when journalizing.
What is the source document.
200
The revenue account, sales is increased by this.
What is a credit.
200
The amount of lines required to make a journal entry.
What is at least two.
200
A form on which a brief message is written describing a transaction.
What is a memorandum
300
Information for each transaction recorded in a journal.
What is an entry?
300
The source document for a transaction where something is paid on account by cash
What is a check
300
A withdrawal account has a normal
What is a debit balance.
300
True or false? A journal entry should not be split and journalized on two different pages.
True
300
A business form giving written acknowledgement for cash received.
What is a receipt.
400
The recording of debit and credit parts of a transaction.
What is double-entry accounting.
400
What supplies are.
What is an asset
400
An expense account has a normal.
What is a normal debit balance.
400
What happens when there is only one blank line remaining on a journal page.
What is start a new page.
400
A form describing the goods or services sold, the quantity, and the price.
What is an invoice.
500
This is a business paper from which information is obtained for a journal entry.
What is a source document.
500
Shows that supplies are bought on account.
What is a memorandum.
500
The source document when cash is received on account.
What is a receipt.
500
What is written in the journal heading when a new page is started.
What is the page number.
500
A business form ordering a bank to pay cash from a bank.
What is a check.
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