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Accounting Vocabulary Review

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1.A brief written message that describes a transaction that takes place within a business.
8.A source document that lists the same information that appears on a check and shows the balance in the checking account before and after each each check is written. (2 Words)
9.An all-purpose journal in which all the transactions of a business may be recorded. (2 Words)
10.A paper prepared as evidence that a transaction occurred. (2 Words)
11.Accounting period that begins on January 1 and ends on December 31. (2 Words)
12.Error that occurs when two digits within an amount are accidentally reversed, or transposed. (2 Words)
15.Type of business that provides a needed service for a fee.
19.Accounting for internal users of accounting information. (2 Words)
22.Income earned from the sale of goods and services.
23.The first thing you record in a journal entry.
24.The amount of money owed to a business by its credit customers. (2 Words)
25.The period of time covered by an accounting report. (2 Words)
28.Money or other property provided to the business by the owner for the purpose of making a profit.
29.Accounts that are continuous from one accounting period to the next. (2 Words)
32.The type of business that buys raw materials and transforms them into finished products by using labor and machinery.
33.An entry on the right side of an account.
34.The process of recording business transactions in a journal.
35.The cost of goods or services used to operate a business.
36.The removal of cash or another asset from the business by the owner for personal use.
37.A chronological record of the transactions of a business.
38.A list of all the general ledger account names and balances; it is prepared to prove the ledger. (2 Words)
39.A source document that serves as a record of cash received.
2.Activities performed in an accounting period that help the business keep its records in an orderly fashion. (2 Words)
3.The amount of money owed, or payable, to the creditors of a business. (2 Words)
4.The type of accounting that focuses on reporting information to external users. (2 Words)
5.Type of business that buys finished goods and resells them to individuals or other businesses.
6.An entry made to correct an error in a journal entry discovered after posting. (2 Words)
7.An accounting period of twelve months. (2 Words)
13.The process of transferring information from the journal to individualized general ledger accounts.
14.The GAAP principle that revenue is recorded on the date it is earned even if cash has not been received. (2 Words)
16.The set of rules that all accountants use to prepare financial reports.
17.The accounting assumption that a business exists independently of its owner's personal holdings. (2 Words)
18.The accounting assumption that a business is expected to operate indefinitely. (2 Words)
20.Accounts used to collect information that will be transferred to a permanent capital account at the end of the accounting period. (2 Words)
21.A source document that lists the quantity, description, unit price, and total cost of the items sold and shipped to a buyer.
26.The left side of an account
27.A permanent record organized by account number. (2 Words)
30.The legal permission, granted by a state, that gives a corporation certain rights and privileges and spells out the rules under which the corporation is to operate.
31.Error that occurs when a decimal point is moved by mistake. (2 Words)

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