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Accounting Chapter 3

Chapter 3 Account

QuestionAnswer
Information for each transaction recorded in a journal. entry
This concept requires proof that a transaction did occur. objective evidence
Form describing the goods or services sold, the quantity and price. invoice
Form giving acknowledgement for cash received. receipt
Form where there is a brief message describing the transaction. Used when supplies are bought on account. memorandum
Recording debit and credit parts of a transaction. double-entry accounting
Recording transactions in a journal. journalizing
Journal with two amount columns that entries are recorded. general journal
Form for recording transactions in chronological order. journal
An invoice used for recording a sale on account. sales invoice
Business paper from which information is obtained for a journal entry. source document
This is a cross reference from the journal to the source document. source document number
Receiving cash from sales, ___________ cash and ____________ sales. increases; increases
Created by: julieoelschlager