| A | B |
|---|
| journal | a form for recording transactions in chronological order. |
| jounalizing | recording transactions in a journal. |
| special amount column | a journal amount column headed with an account title. |
| general amount column | a journal amount column that is 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 quanity, 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 transaction. |
| proving cash | determingin that the amount of cash agrees with the accounting records. |
