| A | B |
|---|
| entry | info for each transaction recorded in a journal |
| journal | a form for recording transactions in chronological order |
| memorandum | a written form used to describe a transaction |
| receipt | a business form given written proof of cash received |
| check | a business form ordering a bank to pay cash from a bank account |
| sales invoice | an invoice used as a source document for a purchase on account |
| proving cash | determining the amount of cash agrees with the accounting records |
| double entry accounting | determining the credit and debit parts of a transaction |
| invoice | A form describing the goods or services sold, the quantity, the price, and the terms of sale. |
| journalizing | Recording transactions in a journal. |
| source document | A business paper from which information is obtained for a journal entry. |
