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Chapter 3
| Term | Definition |
|---|---|
| journal | form for recording transaction |
| journalization | form recording transaction in a journal |
| special amount | column headed with an account |
| general amount | column is not headed with an account |
| entry | Information for each transaction recorded in a journal |
| double entry | recording of debit and credit parts of a transaction |
| source doument | business paper from which information is obtained |
| check | business form ordering from the bank to pay cash from a bank |
| invoice | form describing the goods and services sold the quantity |
| sales invoice | invoice used as a source document for recording a sale on account |
| receipt | business paper that acknowledged the received of cash |
| memorandum | form on which a brief message is written describing a transaction |