| A | B |
|---|
| JOURNAL | form for recording transactions in chronological order. |
| JOURNALIZING | rcording transactions in a journal. |
| ENTRY | information for each transaction recorded in a journal. |
| GENERAL JOURNAL | journal with two amount columns in which ALL kinds of transactions can be recorded. |
| DOUBLE-ENTRY ACCOUNTING | recording of debit and credit parts of a transaction. |
| SOURCE DOCUMENT | business paper from which information is obtained about a transaction. |
| RECEIPT | business form giving written acknowledgment for cash received. |
| SALES INVOICE | invoice used as a source document for recording a sale on account. |
| CHECK | business form ordering a bank to pay cash from a bank account. |
| INVOICE | form describing goods or services sold, the quantity, and the price. |
| MEMORANDUM | form on which a brief message is written describing a transaction. |
