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Accounting Chapter 3

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Journal   A form for recording transactions in chronological order  
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Journalizing   Recording transactions in a journal  
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Entry   Information for each transaction recorded in a journal  
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General Journal   A journal with two amount columns in which all kinds of entries can be recorded. Entries are recorded here before they are posted to the appropriate accounts.  
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Chronological Record   Transactions are recorded in a journal in order by date  
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Double-Entry Accounting   The recording of debit and credit parts of a transaction  
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Source Document   A business paper from which information is obtained for a journal entry  
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Objective Evidence   Information based on facts that can be proved through analysis, measurement, observation, and other such means of research  
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Check   A business form ordering a bank to pay cash from a bank account  
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Sales Invoice   A form describing the goods/services sold, the quantity, and the price  
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Receipt   A business form giving written acknowledgement for cash received  
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Memorandum   A form on which a brief message is written describing the transaction  
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Calculator Tape   Can be used to show proof of a whole days sales-often used by a smaller business  
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