| A | B |
|---|
| check | A business form ordering a bank to pay cash from a bank account. |
| double-entry accounting | The recording of debit and credit parts of a transaction. |
| entry | Information for each transaction record in a journal. |
| general amount column | A journal amount column that is not headed with an account title. |
| invoice | A form describing the goods and services 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. |
| proving cash | Determining that the amount of cash agrees with the accounting records. |
| receipt | A business form given written acknowledgement for cash received. |
| sales invoice | An invoice used as a source document for recording a sale on account. |
| source document | A business paper from which information is obtained for a journal entry. |
| special amount column | A journal amount column head with an account title. |
