Journalizing Transactions

1. Source Documents

1.1. Types of Source Documents

1.1.1. Memo

1.1.2. Receipt

1.1.3. Invoice

1.1.4. Check Stub

2. Transaction Statements

2.1. Types of Transactions

2.1.1. Asset Transactions

2.1.1.1. Cash

2.1.1.2. Accounts Receivable

2.1.1.3. Prepaid Insurance

2.1.2. Liability Transactions

2.1.3. Owner's Equity Transactions

2.1.3.1. Investments

2.1.3.2. Revenues

2.1.3.3. Expenses

3. Journalizing

3.1. What is a Journal?

3.2. Steps to Journalizing

4. Posting

4.1. General Ledger Account

4.2. Steps to Posting

4.3. Post Reference