| A | B |
|---|
| Check | A business form ordering a bank to pay cash from a bank account-source doc for all cash payments |
| Double-Entry Accounting | The recording of debit and credit parts of a transaction. |
| Entry | Information for each transaction recorded in a journal. |
| General Journal | A journal with two amount columns in which all kinds of entires can be recorded. |
| Invoice | A form describing the goods or services sold, the quantity, and the price. |
| Journal | A form for recording transaction in chronological order. |
| Journalizing | Recording transaction in a Journal. |
| Memorandum | A form on which a brief message is written describing a transaction--when you have no other proof or need further explanation |
| Receipt | A business form giving written acknowledgement for cash received for other than sales--payment on acct. and owner investment |
| Sales Invoice | An invoice used as a source document for recording a sale on account. |
| Source Document | A business paper from which information is obtained for a journal entry. |
