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11 Cards in this Set
- Front
- Back
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Journal |
A form for recording transactions in chronological order. |
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Journalizing |
Recording transactions in a journal. |
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Entry |
Information for each tranaction recorded in a journal. |
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Double-entry accounting |
The recording of debit and credit parts of a transaction. |
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Source document |
A business paper from which information is obtained for a journal entry. |
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Check |
A business form ordering a bank to pay cash from a bank account. |
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Invoice |
A form describing the goods or services sold, the quantity, the price, and the terms of sale. |
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Sales invoice |
An invoice used as a source document for recording a sale on account. |
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Receipt |
A business form giving written acknowledgement for cash received. |
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Memorandum |
A form on which a brief message is written to describe a transaction. |
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Proving cash |
Determining that the amount of cash agrees with the accounting records. |
