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Entry
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Information for each transaction recorded in a journal
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General journal
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journal with two amount columns in which all kinds of entries can be recorded
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Double-entry accounting
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The recording of debit and credit parts of a transaction
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Source document
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A business paper from which information is obtained for a journal entry
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Check
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A business form ordering a bank to pay cash from a bank account
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Invoice
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Sales invoice
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An invoice used as a source document for recording a sale on account
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Receipt
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A business form giving written acknowledge for cash received
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Memorandum
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A form on which a brief massage is describing a transaction
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