| A | B |
|---|
| Journal | A form for recording transactions in chronological order |
| Journalizing | Recording transactions in a journa |
| Special Amount Column | A journal amount column headed with an account title |
| General Amount Column | A journal amount column that is not headed with an account title |
| 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 |
| 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, and the price |
| Sales Invoice | An invoice used as a source document for recording a sale on account |
| Receipt | A business form giving written acknowledgement for cash received |
| Memorandom | A form on which a brief message is written describing a transaction |
| Proving Cash | Determining that the amount of cash agrees with the accounting records |
