| A | B |
|---|
| Column I | Column II |
| journal | A form for recording transactions in chronological order. (p.58) |
| journalizing | Recording transactions in a journal. (p.58) |
| entry | Information for each transaction recorded in a journal. (p.59) |
| double-entry accounting | The recording of debit and credit parts of a transaction. (p.59) |
| source document | A buisiness paper from which information is obtained for a journal entry. |
| check | A business form ordering a bank to pay cash from a bank account. (p.60) |
| invoice | A form describing the goods or services sold, the quantiity, the price, and the terms of sale. (p.60) |
| sales invoice | An invoice used as a source document for recording a sale on account. (p.60) |
| receipt | A business form giving written acknowledgement for cash received. (p.61) |
| memorandum | A form on which a brief message is written to describe a transaction. (p.61) |
| proving cash | Determining the amount of cash agrees with the accounting records. (p.79) |
