CH 3 Journalizing Transactions

Question 1

A form for recording transactions in chronological order.

Answer 1

Journal

Question 2

Recording transactions in a journal.

Answer 2

Journalizing

Question 3

A journal amount column headed with an account title.

Answer 3

Special Amount Column

Question 4

A journal amount column that is not headed with an account title.

Answer 4

General Amount Column

Question 5

Information for each transaction recorded in a journal.

Answer 5

Entry

Question 6

The recording of debit and credit parts of a transaction.

Answer 6

Double-Entry Accounting

Question 7

A business paper from which information is obtained for a journal entry.

Answer 7

Source Document

Question 8

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

Answer 8

Check

Question 9

A form describing the goods or services sold, the quantity, and the price.

Answer 9

Invoice

Question 10

An invoice used as a source document for recording a sale on account.

Answer 10

Sales Invoice

Question 11

A business form giving written acknowledgement for cash received.

Answer 11

Receipt

Question 12

A form on which a brief message is written describing a transaction.

Answer 12

Memorandum

Question 13

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

Answer 13

Proving Cash