Journal
General Ledger
Accounts
Balance Sheet
Income Statment
100
A varsity cheerleader in our class.
Who is Lauren Cyriax?
100
A Varsity Baseball player in our class.
Who is CJ Saliby?
100
A JV Cheerleader in our room.
Who is Kelsey Bowman?
100
Though many grades are very very close, the person who has the highest average in the class. (Nice job everyone!)
Who is Joey Aiello?
100
Writing an account number on the heading of an account.
What is opening an account?
200
Transferring information from the journal to the ledger.
What is posting?
200
Columns that are not posted individually.
What are special columns?
200
Where the individual accounts that are posted appear.
What is the general column?
200
Incorrect entries should be fixed with an additional journal entry called...
What is a correcting entry?
200
The category of accounts that begin with a 1 (100's).
What are assets?
300
The category of accounts that begins with a 2 (200's).
What are liabilities?
300
The category of accounts that begins with a 3 (300's).
What are Owner's Equity accounts?
300
The category of accounts that begins with a 4 (400's).
What is Revenue?
300
The category of accounts that beings with a 5 (500's).
What are expenses?
300
The number that is typically assigned to cash.
What is 110?
400
The order in which expense accounts are arranged.
What is alphabetic?
400
The column in which you put the source document number.
What is Doc. No. column?
400
The column in the journal where you put the account number.
What is the Post. Ref. column?
400
Indicates in the general debit and credit columns that the total is not posted.
What is a check mark?
400
A journal entry that requires two lines.
What is purchasing supplies on account?
500
A group of accounts.
What is a ledger?
500
A ledger that contains all accounts needed to prepare financial statements.
What is a general ledger?
500
The number assigned to an account.
What is an account number?
500
The procedure for arranging accounts and maintaining the records current.
What is file maintenance?
500
An account form that has columns for the debit and credit balance.
What is the balance-ruled account form?