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13 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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special amount column
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a journal amount column headed with an account title
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general amount column
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a journal amount column that is not headed with an account title
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entry
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information for each transaction recorded in a journal
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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 from a bank account
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invoice
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a form describing the goods or services sold, the quantity, 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
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receipt
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a business form giving written acknowledgement for cash reseived
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memorandum
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a form on which a brief message is written describing a transaction
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proving cash
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determining that the amount of cash agrees with the accounting records
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