(See related pages)
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| Accounting information system (AIS) | The people, records, methods, and equipment that collect and process data from transactions and events, organize them in useful forms, and communicate results to decision makers. (See page(s) 403) |
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| Accounts Payable Subledger | A subsidiary ledger listing individual credit supplier accounts. (See page(s) 408) |
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| Accounts Receivable Subledger | A subsidiary ledger listing individual credit customer accounts. (See page(s) 408) |
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| Cash Disbursements Journal | The special journal that is used to record all payments of cash; also called cash payments journal. (See page(s) 417) |
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| Cash Receipts Journal | The special journal that is used to record all receipts of cash. (See page(s) 413) |
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| Cheque Register | Another name for a Cash Disbursements journal when the journal has a column for cheque numbers. (See page(s) 419) |
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| Columnar journal | A journal with more than one column. (See page(s) 411) |
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| Compatibility standard | An information system standard requiring that an accounting information system conform to a company's activities, personnel, and structure. (See page(s) 406) |
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| Computer hardware | The physical equipment in a computerized accounting information system. (See page(s) 406) |
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| Computer software | The programs that direct the operations of computer hardware. (See page(s) 406) |
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| Control standard | An information system standard requiring that an accounting information system aid managers in controlling and monitoring business activities. (See page(s) 405) |
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| Controlling account | A General Ledger account, the balance of which (after posting) equals the sum of the balances of the accounts in a related subsidiary ledger. (See page(s) 408) |
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| Cost–benefit standard | An information system standard requiring that the benefits from an activity in an accounting information system outweigh the costs of that activity. (See page(s) 406) |
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| Crossfoot | To add debit and credit column totals and compare the sums for equality. (See page(s) 415) |
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| Enterprise-application software | Programs that manage a company's vital operations, which range from order-taking programs to manufacturing to accounting. (See page(s) 406) |
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| Flexibility standard | An information system standard requiring that an information system adapt to changes in the company, business environment, and needs of decision makers. (See page(s) 406) |
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| Foot | To add a column of numbers. (See page(s) 415) |
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| Management information system (MIS) | Designed to collect and process data within an organization for the purpose of providing users with information. (See page(s) 402) |
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| Purchases Journal | A journal that is used to record all purchases on credit. (See page(s) 416) |
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| Relevance standard | An information system standard requiring that an accounting information system report useful, understandable, timely and pertinent information for effective decision making. (See page(s) 405) |
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| Sales Journal | A journal used to record sales of merchandise on credit. (See page(s) 410) |
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| Schedule of accounts payable | A list of the balances of all the accounts in the Accounts Payable Subledger that is summed to show the total amount of accounts payable outstanding. (See page(s) 417) |
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| Schedule of accounts receivable | A list of the balances of all the accounts in the Accounts Receivable Subledger that is summed to show the total amount of accounts receivable outstanding. (See page(s) 412) |
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| Special journal | Any journal that is used for recording and posting transactions of a similar type. (See page(s) 407) |
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| Subledger | See subsidiary ledger. (See page(s) 408) |
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| Subsidiary ledger | A listing of individual accounts with a common characteristic. (See page(s) 408) |