Journals that have amount columns for recording debits and credits to specific general ledger accounts are called:

A special journal used to record only the sale of merchandise on account.

A column total written in small penciled figures is called:

A special journal used to record all transactions in which cash is received.

A list of each charge customer, the balance in the customer's account, and the total amount due from all its customers is called:

Special journals simplify the ___________process, especially when there is a large volume of transactions

The four things must be done at the month-end to complete the sales journal are foot, prove, total and _______.

Individual amounts are posted from the General Credit column ___________.

The ________ column total in the cash receipts journal is not posted.

The Accounts Receivable Subsidiary ledger is proved by comparing the Schedule of Accounts Receivable total to the __________.

A check mark next to a transaction entered in the sales journal indicates that the transaction has been posted to the ____________________subsidiary ledger.

A journal amount column that is not headed with an account name is called a___________.

The ________ are more likely to use special journals.

The sales journal is used to record all sales of merchandise _________.

The cash receipts journal is used to record all__________.

_______________ is used to record any purchase on account.

_____________ in the sales journal are double-ruled.

The double rule indicates that the totals have been____.

The purpose of a schedule of accounts receivable is to prove the_________.

To prepare a schedule of accounts receivable you need to list each charge customer in alphabetical order, the balance in the customer's account, and the ___________from all customers.