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11 Cards in this Set
- Front
- Back
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journal
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a form for recording transactions in chronological order
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journalizing
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recording transactions in a journal
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entry
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information for each transaction recorded in a journal
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general journal
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a journal with 2 amount columns in which all kinds of entries can be recorded
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double-entry accounting
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the recording of debit and credit parts of a transaction
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source document
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a business paper from which information is obtained for a journal entry
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check
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a business form ordering a bank to pay cash froma bank account
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invoice
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a form describing the goods or sevices sold, the quality, and the price
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sales invoice
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an invoice used as a source document for recording a sale on account (sell on account)
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receipt
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a business form giving written acknowledgement for cash received
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memorandum
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a form on which a brief message is written describing a transaction (buy on account)
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