| A | B |
| check | A business form ordering a bank to pay cash from a bank account. |
| double-entry accounting | The recrding of debit & credit parts of a transaction. |
| entry | Information for each transaction recorded in a journal. |
| general journal | A jounal with two amount colums in which all kinds of entries can be recorded. |
| invoice | A form decribing the goods or serviced sold, the quantity, and the price. |
| journal | A form for recording transactions in chronological order. |
| journalizing | Recording transactions in a journal. |
| memorandum | A form on which a brief message is written describing a transaction. |
| receipt | A business form giving written acknowledgment for cash received. |
| sales invoice | Ab invoice used as a source document for recording a sale. |
| source document | A business paper from which information is obtained for a journal entry. |