| A | B |
|---|
| A invoice used as a source document for recording a sale on account | Sales Invoice |
| A business paper from which information is obtained for a journal entry | Source Document |
| A form describing the goods or services sold, the quantity, and the price. | Invoice |
| A business form giving written acknowledgement for cash received. | Receipt |
| The recording of debit and credit parts of a transaction. | Double-entry accounting |
| A form on which a brief message is written describing a transaction. | Memorandum |
| Recording transactions in a journal | Journalizing |
| A form for recording transactions in chronological order. | Journal |
| A journal with two amount columns in which all kinds of entries can be recorded. | General Journal |
| Information for each transaction recorded in a journal. | Entry |
| A business form ordering a bank to pay cash from a bank account. | Check |
