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Recruiter's Glossary

Examples: Trial Balance • Data Entry • Petty Cash

Bookkeeping Terms

Understanding these terms will help you better evaluate candidates and communicate with hiring managers

Clearing Account

Debits

Adjusted Trial Balance

Bank Statement

Source Document

Matching Principle

Depreciation Schedule

GST Return

Batch Processing

Personal Accounts

Chart of Accounts

Credits

Account Classification

Petty Cash

Real Accounts

Audit Trail

Journal

Unadjusted Trial Balance

Sub-ledger

Double-Entry

1099 Processing

Check Register

Invoice Processing

Contra Account

Receipt

Reconciliation

Transaction Code

Nominal Accounts

Accruals

Aging Report

Data Entry

Bank Feed

Voucher

Debit Note

Purchase Daybook

Sales Daybook

VAT Return

Cut-off

Account Coding

Credit Note

Control Account

Asset Register

Subsidiary Ledger

Trial Balance

Bill Payment

Posting

Ledger

Prepayments

Suspense Account

Cash Book

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