Chapter 3 Recording in a General Journal

A form for recording transactions in chronological order

• invoice

• source document

• receipt

• journal

Recording transactions in a journal

• memorandum

• journaling

• double-entry accounting

• invoicing

Information for each transaction recorded in a journal

• check

• receipt

• entry

• sales invoice

The recording of debit and credit parts of a transaction

• entry

• double-entry accounting

• journaling

• calculator tape

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

• source document

• journal

• memorandum

• double-entry accounting

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

• sales invoice

• check

• calculator tape

• source document

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

• invoice

• memorandum

• journal

• receipt

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

• receipt

• sales invoice

• check

• journal

A business form giving written acknowledgement for cash received

• check

• memorandum

• sales invoice

• receipt

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

• receipt

• invoice

• memorandum

• journal