A form for recording transactions in chronological order.
Recording transactions in a journal.
Special Amount Column
A journal amount column headed with an acount title.
General Amount Column
A journal amount column that is not headed with an account title.
Information for each transaction recorded in a journal.
Double Entry Accounting
The recording of debit and credit parts of a transaction.
A business paper from which information is obtained for a journal entry.
A form describing the goods or services sold, the quantity, and the price.
An invoice used as a source document for recording a sale on account.
A business form giving written acknowledgement for cash received.
A form on which a brief message is written describing a transaction.
A group of accounts.
A ledger that contains all accounts needed to prepare financial statements.
The number assigned to an account.
The procedure for arranging accounts in a general ledger, assigning account numbers, and keeping records current.
Opening An Account
Writing an account title and number on the heading of an account.
Transferring information from a journal entry to a ledger account.
A journal entry made to correct an error in the ledger.
Determining that the amount of cash agrees with the accounting records.
A business form ordering a bank to pay cash from a bank account.
Please allow access to your computer’s microphone to use Voice Recording.
We can’t access your microphone!
Click the icon above to update your browser permissions above and try again
Reload the page to try again!
Press Cmd-0 to reset your zoom
Press Ctrl-0 to reset your zoom
It looks like your browser might be zoomed in or out. Your browser needs to be zoomed to a normal size to record audio.
Your microphone is muted
For help fixing this issue, see this FAQ.