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A–Z Journal Essentials

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A–Z Journal Essentials

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About this activity

Guess one general journal term per letter with concise definitions.

Created by

Alejandrina Torres
Alejandrina Torres
Philippines

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A–Z Journal Essentials
 

A–Z Journal EssentialsOnline version

Guess one general journal term per letter with concise definitions.

by Alejandrina Torres
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V
W
X
Y
Z

Starts with A

Resource owned by a business expected to bring future economic benefits.

Starts with B

Remaining amount in an account after postings and adjustments.

Starts with C

Entry on the right side recording increases in liabilities or revenue.

Starts with D

Entry on the left side recording increases in assets or expenses.

Starts with E

Residual interest in the assets of a business after liabilities.

Starts with F

Financial resource set aside for a specific purpose or project.

Starts with G

Primary book of original entry for recording all transactions in chronological order.

Starts with H

Acquisition price of an asset, recorded at the time of purchase.

Starts with I

Earnings generated from delivering goods or services to customers.

Starts with J

Record book for documenting business transactions before posting to ledgers.

Starts with K

Unit of data size used to store digital records in accounting software.

Starts with L

Book where all postings to accounts are summarized and categorized.

Starts with M

Brief note accompanying a transaction explaining its details.

Starts with N

Difference between total revenue and total expenses for a period.

Starts with O

Starting amount in an account at the beginning of a period.

Starts with P

Transferring entries from the journal to the respective ledger accounts.

Starts with Q

Accounting software used to record and organize financial records.

Starts with R

Process of comparing two sets of records to ensure accuracy.

Starts with S

Goods used in day-to-day operations that are expensed when consumed.

Starts with T

Report listing all ledger balances to check arithmetic equality.

Starts with U

Money received before goods or services are provided to customers.

Starts with V

Supplier from whom goods or services are purchased on account.

Starts with W

Sheet used to organize and analyze financial data before final entries.

Starts with X

Standard for tagging financial data to improve digital reporting.

Starts with Y

Period marking the close of a fiscal year and related adjustments.

Starts with Z

Account with no outstanding debit or credit totals after postings.

 
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