Chapter 1
- accounting
- accounting system
- accounting records
- service business
- proprietorship
- asset
- equities
- liability
- owner’s equity
- accounting equation
- Concept: Business Entity – page 6
- Concept Unit of Measurement – page 9
- transaction
- account
- account title
- account balance
- capital
- Concept: Going Concern – page 13
- balance sheet
Chapter 2
- revenue
- sale on account
- expense
- withdrawals
Chapter 3
- T account
- Debit
- Credit
- Normal balance
- Chart of accounts
Chapter 4
- Journal
- Journalizing
- Special amount column
- General amount column
- Entry
- double-entry accounting
- Source document
- Check
- Invoice
- Sales invoice
- Receipt memorandum
- proving cash
Chapter 5
- Ledger
- General ledger
- Account number
- File maintenance
- Opening an account
- Posting
- Correcting entry
Chapter 6
- Checking account
- Endorsement
- Blank endorsement
- Restrictive endorsement
- Postdated check
- Bank statement
- Dishonored check
- Electronic funds transfer
- Debit card petty cash
- Petty cash slip
Chapter 7
- Fiscal period
- Work sheet
- Trial balance
- Adjustments
- Income statement
- Net income
- Net loss
Chapter 8
- Component
- Percentage
Chapter 9
- Adjusting entries
- Permanent accounts
- Temporary accounts
- Closing entries
- Post-closing trial balance
- Accounting cycle
Chapter 10
- Partnership partner
- Merchandising business
- Retail merchandising business
- Merchandise
- Wholesale merchandising business
- Markip
- Vendor
- Purchase invoice
- Terms of sale
Chapter 11
- Customer
- Sales tax
- Cash sale
- Credit card sale
Chapter 12
- Subsidiary ledger
- Accounts payable ledger
- Accounts receivable ledger
- Controlling account
- Schedule of accounts payable
- Schedule of accounts receivable
Chapter 13
- Salary
- Pay period
- Payroll
- Total earnings
- Payroll taxes
- Withholding allowance
- Social security tax
- Medicare tax
- Tax base
- Payroll register
- Net pay
- Employee earnings record
Chapter 14
- Federal unemployment tax
- State unemployment tax
Chapter 15
- Inventory
- Merchandise inventory
Chapter 16
- Cost of merchandise sold
- Gross profit on sales
- Distribution of net income statement
- Owner’s’ equity statement
- Supporting schedule
Chapter 17
None
Chapter 18
- Corporation
- Share of stock
- Capital stock
- Special journal
- Purchases journal
- Cash payments journal
- List price
- Trade discount
- Cash discount purchases discount
- Purchases discount
- Contra account
- Cash short
- Cash over
- General journal
- Purchases return
- Purchases allowance
- Debit memorandum
Chapter 19
- Sales journal
- Cash receipts journal
- Sales discount
- Sales return
- Sales allowance
- Memorandum exports
- Imports
- Contract of sale
- Letter of credit
- Bill of lading commercial invoice
- Draft
- Sight draft
- Time draft
- Trade acceptance
Chapter 20
- Uncollectable accounts
- Allowance method of recording losses from uncollectible accounts
- Book value
- Book value of accounts receivable
- Writing off an account
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