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A form for recording transactions in chronological order.
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terms list
Journal
A form for recording transactions in chronological order.
Journalizing
Recording transactions in a journal.
Entry
Information for each transaction recorded in a journal.
General Journal
A journal with two amount columns in which all kinds of entries can be recorded.
Double-Entry Accounting
The recording of debit and credit parts of a transaction.
Source Document
A business paper from which information is obtained for a journal entry.
Check
A business form ordering a bank to pay cash from a bank account.
Invoice
A form describing the goods or services sold, the quantity, and the price.
Sales Invoice
An invoice used as a source document for recording a sale on account.
Receipt
A business form giving written acknowledgement for cash received.
Memorandum
A form on which a brief message is written describing a transaction.

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