| A | B |
|---|
| Canceled Check | A check paid by the bank on which it was drawn. |
| Cash Receipts Journal | A special journal used to record and post transactions involving the receipt of cash. |
| Postdated Check | A check dated some time in the future. |
| Statement of Account | A form sent to the firm's customers showing transactions during the month and the balance owed. |
| Petty Cash Analysis sheet | A form used to record transactions involving petty cash. |
| Endorsement | A written authorization that transfers ownership of a check. |
| Cash Payments Journal | A special journal used to record transactions involving the payment of cash. |
| Promissory Note | A written promise to pay a specified amount of money on a specified date. |
| Cash Register Proof | A verification that the amount of currency and coins in a cash register agrees with the amount shown on the cash register audit tape. |
| Drawer | The person or firm issuing a check. |
| Petty Cash Voucher | A form used to record the payments made from a petty cash fund. |
| Cash Short or Over Account | An account used to record any discrepancies between the amount of currency and coins in the cash register and the amount shown on the audit tape. |
| Drawee | Ther person or firm to whom the check is payable. |
| Check | A written order signed by an authorized person instructing a bank to pay a specific sum of money to a designated person or business. |
