accounting test 5/14

a form for recording transactions in chronological order

journal

recording transactions in a journal

journalizing

information for each transaction recorded in a journal

entry

a journal with two amount columns in which all kinds of entries can be recorded

general journal

the recording of debit and credit parts of a transactions

double entry accounting

a business paper from which information is obtained for a journal entry

source document

a business form ordering a bank to pay cash from a bank account

check

a form describing the goods or services sold, the quantity, and the price

invoice

an invoice used as a source document for recording a sale on account

sales invoice

a business form giving written acknowledgements for cash received

receipt

a form on which a brief message is written describing a transaction

memorandum