The Detailed Accounting Concepts List is copyrighted by LaVerne Funderburk.
After a specific high school has purchased the product, copies may be made for
students and teachers associated with that high school only.
Here is a sample from the compilation.
	SW/GJ	Glencoe	SW/MJ
Purchasing
purchase requisition		388
purchase order		389
packing slip		390
purchases invoice	225		233
cost of merchandise (division of general ledger)	223	391	230
markup	223		230
vendor	223		230
Purchases account	223	391	230
terms of sale (30 days only)	225		233
due date of invoice is calculated from supplier inv. date (not date received)	225	391	233
processing stamp		390
purchase invoice--stamp with date received	225	390	233
purchase invoice--stamp with our company's sequential purchase inv. #	225		233
tickler file		395
due dates		395
FOB (free on board) destination	244	405	244
FOB (free on board) shipping point	244	406	244
third-party freight company (Glencoe gives a transaction example)	244	461	244
Transportation In		406
purchases--associated shipping goes in Purchases (if no Transportation In)	463		456
list price	466		461
trade discount	466		461
list price less trade discount equals invoice amount	466		461
cash discount (purchases)	467	390	462
purchases discount	467	390	462
contra account (SW) contra cost of merchandise account (Glencoe)	467	391	462
Purchases Discount (account)	467	390	462
discount period		391
terms of sale (2/10, n/30)	467		462
Purchases Returns and Allowances	475	396	471
debit memorandum (decrease A/P)	475	396	471
net purchases	665		663