| A | B |
|---|
| Journal | a form for recording transactions in chronological order |
| Journalizing | recording transactions in a journal |
| Entry | information for each transaction recorded in a journal |
| General Journal | a journal with two amount columns in which all kinds of entries can be |
| Source document | a business paper from which information is obtained for a journal entry4 |
| Check | a business form ordering a bank to pay cash from a bank account |
| Invoice | a form describing the goods or services sold, the quantity, and the pric |
| Sales Invoice | an invoice used as a source document for recording a sale on account=144 |
| Receipt | a business form giving written acknowledgement for cash received |
| Memorandum | a form on which a brief message is written describing a transaction |
| Double-entry accounting | the recording of debit and credit parts of a transaction |
