Chapter 3 Terms
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| Flap 2 |
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| Journal |
A form for recording transactions in chronological order. |
| Journalizing |
Recording transactions in a journal. |
| Special amount column |
A journal amount column headed with an account title. |
| General amount column |
A journal amount column that is not headed with an account title. |
| Entry |
Information for each transaction recorded in a journal. |
| Double-entry accounting |
The recording of debit and credit parts of a transaction. |
| Source document |
A business paper from which information is obtained for a journal entry. |
| Check |
A business form ordering a bank to pay cash from a bank account. |
| Invoice |
A form describing the goods or services sold, the quantity, and the price. |
| Sales invoice |
An invoice used as a source document for recording a sale on account. |
| Receipt |
A business form giving written acknowledgement for cash received. |
| Memorandum |
A form on which a brief message is written describing a transaction. |
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