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10 Cards in this Set

  • Front
  • Back
journal
a form for recording transactions in a journal
journalizing
recording transaction in a journal
gereral amount column
journal amount column that is not headed with an account title
special amount column
a journal amount colunm headed with an account title
entry
information for each transaction recording in a journal
double-entry accounting
the recounting of debt and credit parts of a transtion
source document
a business paper form which information is obtained for a journal entry
check
a business form ordering a bank to pay cash form a bank account
memorandum
a form on which a brief message is written describing a transation
proving cash
determining that the amount of cash agrees with the accounting records