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13 Cards in this Set
- Front
- Back
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Journal
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A form recording transaction in chronological order
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Journalizing
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Recording actions 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 buisness paper from which information is obtained for a journal entry
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check
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A buisness 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, quantity, and 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 buisness 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
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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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