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12 Cards in this Set
- Front
- Back
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Journal
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A form for recording transactions in chonological 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 account column headed with an account title
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General Amount Column
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A journal account 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 in obtained for a journal entry
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Check
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A business form ordering the 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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Sale Invoice
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An invoice used as a source document for recording a sale an 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
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