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Accounting Chapter 3

Recording Transactions in a general Journals

TermDefinition
Journal a form for recording transactions in chronological order
journalizing recording transactions in a journal
entry information for each transaction recorded in a journal
general journal a journal with amount columns in which all kinds of entries can be recorded
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 cask from a bank account
invoice a form describing the goods or services sold, the quality , 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 recieved
memorandum a form on which a brief message is written describing a transaction
Created by: keri.faulkner03