Fill in the blanks with the correct terms from the list below.
Controlling account..............................purchases journal
F.O.B. shipping point............................F.O.B. destination
Cash disbursements journal...............debit memorandum
Purchase requisition............................purchase order
Subsidiary..............................................receiving order

1. A _____________________ is a business form used to notify the purchasing and accounting departments of the ordered goods received.
2. ___________________ refers to when the seller pays or is responsible for the cost of freight.
3. The ____________________ is a multi-column special journal that records the buying of merchandise or other items on account.
4. A ___________________ is a form used in business to place an order to buy goods from a seller.
5. _____________________ refers to when the purchaser pays or is responsible for the shipping costs.
6. A ____________________ is a form used within a business by the requesting department asking the purchasing department of the business to buy specific goods.
7. A ledger that contains accounts of a single type is called a ____________________ ledger.
8. A _____________________ is issued by a purchaser to a seller, indicating that some purchase returns and allowances have occurred.
9. The special journal that records all transactions involving payment by cheque is a ______________________.
10. The account in the general ledger that summarizes or controls a subsidiary is called a ______________________.