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BA110 Unit 3 Terminology Exam

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A statement to test the accuracy of total debits and credits after transactions have been recorded Accounting cycle
A chain of references that makes it possible to trace information, locate errors, and prevent fraud Audit trail
A ledger account form that shows the balance of the account after each entry is posted Balance ledger form
Organized in the order in which the events occur Chronological order
A journal entry with more than one debit or credit Compound entry
A journal entry made to correct an erroneous entry Correcting entry
A financial record for entering all types of business transactions; a record of original entry General journal
A permanent, classified record of all accounts used in a firm’s operation; a record of final entry General ledger
The record of original entry Journal
Recording transactions in a journal Journalizing
The record of final entry Ledger
Transferring data from a journal to a ledger Posting

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