A journal that is used to record only ONE type of transaction.

Chapter 7.1 Vocab Review

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Business
•
9th - 12th Grade
•
Hard
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1.
FLASHCARD QUESTION
Front
Back
Special Journal
2.
FLASHCARD QUESTION
Front
A ledger that contains accounts of a single type.
Back
Subsidiary Ledger
3.
FLASHCARD QUESTION
Front
Used to record only sales of merchandise on credit
Back
Sales Journal
4.
FLASHCARD QUESTION
Front
Sells goods that it purchases for resale
Back
Merchandising business
5.
FLASHCARD QUESTION
Front
Sells goods that it produces
Back
Manufacturing business
6.
FLASHCARD QUESTION
Front
The amount of inventory on hand that is adjusted for each sale, purchase, or return-cash registers and scanners help track inventory balances
Back
Perpetual inventory system
7.
FLASHCARD QUESTION
Front
The cost of inventory on hand must be determined by counting merchandise inventory in stock.
Back
Periodic inventory system
8.
FLASHCARD QUESTION
Front
The stock of goods that is kept on hand
Back
Merchandise inventory
9.
FLASHCARD QUESTION
Front
Sells goods and services directly to the individual consumers
Back
Retail business
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