| 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 | the use of a source document to prove that a transaction has occurred |
| Check | a business form ordering a bank to pay cash from a bank account |
| Invoice | a form describing the goods or services sold |
| Sales invoice | an invoice used as a source document for recording a sale on account |
| Sales ticket or sales slip | other names for a sales invoice |
| Receipt | a business form giving written acknowledgement for cash received |
| Memorandum | a form on which a brief message is written to describe a transaction |
| Forensic | something that pertains to or is connected with a court of law for public discussion and debate |
| Forensic accounting | the integration of accounting |
| Occupational Outlook Handbook | a handbook published by the Bureau of Labor Statistics with contains up-to-date career information on duties |
| Small Business Administration (SBA) | an organization that offers free management |
| General journal | a journal with two amount columns in which all kinds of entries can be recorded |
| Debit | an amount recorded on the left side of an account |
| Credit | an amount recorded on the right side of an account |
| Capital account | an account used to summarize the owner’s equity in a business |
| Chart of Accounts | a list of accounts used by a business |
