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Chapter 3

journal recording transactions in chronological order
journalizing recording transactions in a journal
entry information for each transaction recorded in a journal
general journal journal with 2 amount columns in which all kinds of entries can be recorded
double-entry accounting recording of debit and credit parts in a transaction
source document business paper from which information is obtained for a journal entry
check source document; bank pays cash from a bank account
invoice form describing goods and sold services, the quantity, and the price
sales invoice source document; records a sale on account; (also "sales ticket" or "sales slip")
receipt source document; acknowledges cash received
memorandum source document; brief message describing a transaction
Created by: Tate.cord70