| A) | The special journal that is used to record all receipts of cash. (p. 413)
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| B) | To add debit and credit column totals and compare the sums for equality. (p. 415)
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| C) | 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. (p. 412)
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| D) | A journal with more than one column. (p. 411)
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| E) | A listing of individual accounts with a common characteristic. (p. 408)
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| F) | A journal that is used to record all purchases on credit. (p. 416)
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| G) | The programs that direct the operations of computer hardware. (p. 406)
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| H) | An information system standard requiring that an accounting information system report useful, understandable, timely and pertinent information for effective decision making. (p. 405)
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| I) | Programs that manage a company's vital operations, which range from order-taking programs to manufacturing to accounting. (p. 406)
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| J) | A journal used to record sales of merchandise on credit. (p. 410)
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| K) | A subsidiary ledger listing individual credit supplier accounts. (p. 408)
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| L) | A subsidiary ledger listing individual credit customer accounts. (p. 408)
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| M) | The special journal that is used to record all payments of cash; also called cash payments journal. (p. 417)
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| N) | An information system standard requiring that an accounting information system conform to a company's activities, personnel, and structure. (p. 406)
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| O) | An information system standard requiring that an accounting information system aid managers in controlling and monitoring business activities. (p. 405)
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| P) | An information system standard requiring that an information system adapt to changes in the company, business environment, and needs of decision makers. (p. 406)
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| Q) | 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. (p. 417)
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| R) | Another name for a Cash Disbursements journal when the journal has a column for cheque numbers. (p. 419)
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| S) | The physical equipment in a computerized accounting information system. (p. 406)
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| T) | An information system standard requiring that the benefits from an activity in an accounting information system outweigh the costs of that activity. (p. 406)
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| U) | To add a column of numbers. (p. 415)
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| V) | A General Ledger account, the balance of which (after posting) equals the sum of the balances of the accounts in a related subsidiary ledger. (p. 408)
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| W) | Designed to collect and process data within an organization for the purpose of providing users with information. (p. 402)
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| X) | Any journal that is used for recording and posting transactions of a similar type. (p. 407)
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| Y) | 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. (p. 403)
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