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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 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 a title.
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General amount column
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A journal amount column that is not headed with an a ccount 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 acknowlegement for cash recieved.
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Memorandum
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A form of which a brief message is written describing a transaction.
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