Computerised accounting key terms

Payables (creditors)

Purchases ledger

Purchases

Expenses

Capital items

Batch

Current account

Cash payments

Credit payments

Remittance advice

Cash sales

Current account

Tax codes

Cash book

Petty cash

Petty cash account

Petty cash voucher

Company credit card account

Cash receipts account

Recurring entry

Standing order / direct debit schedule

Trial balance

Audit trail

Aged debtor analysis

Aged creditor analysis

Activity report

Bank reconciliation

Journal

Double-entry

Write off

Bad debt

Returned cheque

Hardware

Software

Intranet

Internet

Word processor

Database

Record

Field

Spreadsheet

CSV

Email management

EDI

Ledgers

Integrated system

Double-entry book-keeping

Hard copy

Data export

System password

Software password

Access rights

System date

Program date

Financial year

Back - up

Restore

Corrupt data

Virus

Data Protection Act

Wizard

Sales ledger

Purchases ledger

Nominal ledger

Chart of accounts

Cash sale

Credit sale

Receivables (debtors)

Receivables (debtors)

Payables (creditors)

Debtors control account

Creditors control account

Credit terms

Defaults

Nominal ledger

Chart of accounts

Categories

Trial balance

Credit sale

Receivables (debtors)

Sales ledger

Purchase order

Invoice

Credit note

Batch

Batch entry