| A | B |
|---|
| journal | a form for recording transactions in chronological order |
| journalizing | recording transactions in a journal |
| general amount column | a journal amount column that is not headed with an account title |
| entry | information for each transaction recorded in a journal |
| double-entry accounting | the recording of debit and credit parts of a transaction |
| source document | a business paper from which information is obtained for a journal entry |
| check | a business form ordering a bank to pay cash from a bank account |
| invoice | a form describing the goods or services sold, the tuqnity, and the price |
| sales invoice | an invoice used as a source document for recording a sale on account |
| receipt | a business form giving written acknowledgement for cash received |
| memorandum | a form on which a brief message is written describing a tranaction |
| proving cash | determining that the amount of cash agrees with the accounting records |
| petty cash | Small sums set aside for office use |
| petty cash voucher | a record of a petty cash transaction |
| credit note | Used to record the return of or reduction in an amount owed |
| debit note | Used to record an increase in the amount owed |
