| A | B |
| sales tax | a tax on a sale of merchandise or services |
| customer | a person or business to whom merchandise or services are sold |
| cash sale | Sale in which cash is received for the total amount of the sale at the time of the transaction |
| credit card sales | a sale in which a credit card is used for the total amount of sale at the time of the transaction |
| sale on account | A sale for which cash will be received at a later date |
| sales invoice | an invoice used as a source document for recording a sale on account |
| Carried Forward | write these words in the acct title column at the end of Journal page 1 |
| Brought Forward | write these words in the acct title column at the top of Journal page 2 |