| A | B |
|---|
| Special Journals | Journals that have amount columns for recording debits and credits to specific general ledger accounts. |
| Sales Journal | A special journal used to record only sale of merchandise on account. |
| Footing | A column total written in small penciled figures. |
| Cash Receipts Journal | A special journalused to record all transactions in which cash is received. |
| Schedule of Accounts Receivable | A list of each charge customer, the balance in the customer's account, and the total amount due from all customers. |
| Purchases Journal | A special jurnal used to record all transactions in which items are bought on account. |
| Cash Payments Journal | A special journal used to record all transactions in which cash is paid out or decreased. |
| Schedule of Accounts Payable | A list of all creditors in the accounts payable ledger, the balance in each account, and the total amount owed to all creditors. |
| Proving Cash | The process of verifying that cash recorded in the accounting records agrees with the amount enetered in the checkbook. |
| Posting | The process of transferring information from the hournal to individual general ledger accounts. |
