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A form of recording transactions in chronological order


Recording transactions in a journal


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


A business from ordering a bank to pay cash from a bank accounting


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


A business form giving written acknowledgement for cash received


A form on which a brief message is written describing a transaction

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