| A | B |
|---|
| Journal | A form for recording transactions in chronological order |
| Journalizing | Recording transactions in a journal |
| 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 | 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, the price, and the terms of sale |
| sales invoice | An invoice used as a source document for recording a sale on account. |
| receipt | A business form givnig written acknowledgement for cash received. |
| memorandum | A form on which a brief message is written to describe a transaction. |
| proving cash | Determining that the amount of cash agrees with the accounting records. |
