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Accounting Chapter 3 from Claudia Bienias Gilbertson, Mark W. Lehman Century 21 Accounting: Multicolumn Journal 11th Edition Checks, invoices, sales invoices, receipts, memorandums, calculator tapes, source document, objective evidence
Checks
A business form ordering a bank to pay cash from a bank account
Source document for cash
Invoice
A form describing the goods or services sold, the quantity, the price, and the terms of sale is called an
when services are sold on account
Sales Invoice
An invoice used as a source document for recording a sale on account. A sales invoice is also referred to as a sales ticket or a sales slip
source document for recording a sale on account
Receipts
A business form giving written acknowledgement for cash received
source document for cash received from transactions other than sales
Memorandums
A form on which a brief message is written to describe a transaction
used when there is no other source document for a transaction or when an additional explanation is needed about a transaction
used for debit cards and electronic funds transfer
Calculator Tape
A printing electronic calculator that can total the amount of cash received from sales for that day
source document for daily sales
Source Document
A business paper from which information is obtained for a journal entry
Objective Evidence
The accounting concept ___ is applied when a source document is prepared for each transaction
Note 
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