Accounting Chapter 3

A form for recording transactions in chronological order.

• double-entry accounting

• journal

• invoice

• check

Recording transactions in a journal.

• journal

• sales invoice

• proving cash

• journalizing

A journal amount column headed with an account title.

• source document

• special amount column

• receipt

• invoice

A journal amount column that is not headed with an

account title.

• memorandum

• proving cash

• general amount column

• source document

Information for each transaction recorded in a journal.

• entry

• double-entry accounting

• proving cash

• general amount column

The recording of debit and credit parts of a transaction.

• general amount column

• journal

• double-entry accounting

• receipt

A business paper from which information is obtained for a

journal entry.

• proving cash

• source document

• sales invoice

• receipt

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

account.

• receipt

• invoice

• check

• sales invoice

A form describing the goods or services sold, the quantity,

and the price.

• invoice

• journal

• receipt

• sales invoice

An invoice used as a source document for recording a sale

on account.

• sales invoice

• invoice

• recipe

• source document