special journal matching type

Question 1

Journals designed in a tabular fashion to accommodate the recording of specific types of similar transactions.

Answer 1

special journals

Question 2

a journal containing transactions that cannot be appropriately recorded in a special journal

Answer 2

general journal

Question 3

the principal ledger containing all of the balance sheet and income statement accounts.

Answer 3

general ledger

Question 4

a group of accounts containing customer names

Answer 4

accounts receivable ledger

Question 5

a general ledger account which is supported by information in a subsidiary ledger

Answer 5

controlling account

Question 6

a supplementary record used to provide detailed information for controlling account in the ledger

Answer 6

subsidiary ledger

Question 7

a special journal used exclusively for recording sales of merchandise on account

Answer 7

sales journal

Question 8

a special journal used to record cash receipts

Answer 8

cash receipt journal

Question 9

a special journal used for recording all items purchased on account

Answer 9

purchases journal

Question 10

a special journal used for recording all cash payments

Answer 10

cash disbursement/payment journal