1.
account number: The number assigned to an account
2.
check: A business form ordering a bank to pay cash from a bank account
3.
correcting entry: a journal entry made to correct an error in the ledger
4.
double-entry accounting: The recording of debit and credit parts of a transaction
5.
entry: Information for each transaction recorded in a journal
6.
file maintenance: The procedure for arranging accounts in a general ledger, assigning account numbers, and keeping records current
7.
general account column: A journal account column that isnt headed with an account title
8.
general ledger: a ledger that contains all accounts needed to prepare financial statements
9.
invoice: A form describing the goods or services sold, the quantity, and the price
10.
journal: A form for recording transactions in chronological order
11.
journalizing: Recording transactions in a journal
12.
ledger: a group of accounts
13.
memorandum: A form on which a brief message is written describing a transaction
14.
opening an account: writing an account title and number on the heading of an account
15.
posting: transferring information from a journal entry to a ledger account
16.
proving cash: Determining that the amount of cash agrees with the accounting records
17.
receipt: A business form giving written acknowledgement for cash recieved
18.
sales invoice: An invoice used as a source document for recording a sale on account
19.
source document: A business paper from which information is obtained for a journal entry
20.
special account column: A journal amount column headed with an account title