Chapter 3 Recording in a General Journal

Front

A form for recording transactions in chronological order

Back

journal

Front

Recording transactions in a journal

Back

journaling

Front

Information for each transaction recorded in a journal

Back

entry

Front

The recording of debit and credit parts of a transaction

Back

double-entry accounting

Front

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

Back

source document

Front

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

Back

check

Front

A form describing the goods or services sold, the quantity, the price, and the terms of sale

Back

invoice

Front

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

Back

sales invoice

Front

A business form giving written acknowledgement for cash received

Back

receipt

Front

A form on which a brief message is written to describe a transaction

Back

memorandum