| A | B |
|---|
| Journal | A form for recording transactions in chronological order. |
| Journalizing | Recording transactions in a journal. |
| Special Amount Column | A journal amount column headed with an account title. |
| General Amount Column | A journal account column that is not 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. |
| Objective Evidence | This accounting concept is applied when a source document is prepared for each transaction. |
| 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 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 | Determining that the amount of cash agrees with the accounting records. |
