| A | B |
|---|
| accounts receivable ledger | A subsidiary ledger containing only accounts for charge customers |
| controlling account | An account in a general ledger that summarizes all accounts in a subsidiary ledger |
| employee earnings record | a business form used to record details affecting payments made to an employee |
| gross profit on sales | the revenue after cost of merchandise sold has been deducted |
| markup | the amount added to the cost of merchandise to establish the selling price |
| net pay | the total earnings paid to an employee after payroll taxes and other deductions |
| payroll register | a business form used to record payroll information |
| purchase invoice | an invoice used as a source document for recording a purchase on account transaction |
| salary | the money paid for employee services |
| subsidiary ledger | a ledger that is summarized in a single general ledger account |
| supporting schedule | a report prepared to give dtails about an item on a principal financial statement |
| tax base | the maximum amount of earnings on which a tax is calculated |
| terms of sale | an agreement between a buyer and a seller about payment for merchandise |
| vendor | a business from which merchandise is purchased or supplies or other assets are bought |
| withholding allowance | a deduction from total earnings for each person legally supported by a taxpayer, including the employee |
