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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.

Source Document

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.

Sales Invoice

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.

General Ledger

A ledger that contains all accounts needed to prepare financial statements.

Account Number

The number assigned to an account.

File Maintenance

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.

Correcting Entry

A journal entry made to correct an error in the ledger.

Proving Cash

Determining that the amount of cash agrees with the accounting records.


A business form ordering a bank to pay cash from a bank account.

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