Chapter 3 Vocab

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