| A | B |
|---|
| check | a business form ordering a bank to pay cash from a bank account |
| 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 columns in which all kinds of entries can be recorded |
| invoice | a form describing the goods or services sold, the quantity, and the price |
| journal | a form for recording transactions in chronological order |
| journalizing | recording transactions in a journal |
| memorandum | a form on which a brief message is written describing a transaction |
