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Journal

A form of 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 amounts 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 from ordering a bank to pay cash from a bank accounting

Invoice

A form describing 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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