Home / Questions / Match the following terms with their definitions or descriptions. 1.________ Accounts re
Match the following terms with their definitions or descriptions.
1.________ Accounts receivable subsidiary ledger
2.________ Cash receipts journal
3.________ Controlling account - Accounts Receivable
4.________ Credit memorandum
5.________ Credit period
6.________ Crossfooting
7.________ Discount period
8.________ Gross sales
9.________ Sales Returns and Allowances
10.________ Sales Tax Payable
a. The revenue earned from the sale of merchandise to customers.
b. The process of proving the total debit and credit columns of a special journal.
c. A business form sent to a customer indicating the seller is reducing the amount owed.
d. A special journal that records all receipts of cash.
e. A period shorter than the credit period to encourage early payment by customers.
f. Length of time allowed for payment of goods sold on account.
g. The Accounts Receivable account in the general ledger.
h. A book or file of the individual records of amounts owed by credit customers.
i. Contra revenue account that records adjustments granted to customers for returns.
j. An account that accumulates sales tax owned.
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