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Lecture 6

ACC 358 Lecture Notes - Lecture 6: Double-Entry Bookkeeping System, FlickrExam


Department
Accounting
Course Code
ACC 358
Professor
LaGore
Lecture
6

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A form for recording transactions in chronological order
journalizing
Recording transactions in a journal
entry
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
check
A business form ordering a bank to pay cash from a bank account
invoice
A form describing the goods or services sold, the quantity, the price, and the terms of sale
sales invoice
An invoice used as a source document for recording a sale on account
receipt
A business form giving written acknowledgement for cash received
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