Accounting Chapter 3 Vocabulary

A form for recording transactions in chronological orger.

• Check

• double entry accounting

• entry

• journal

Recording transactions in a journal.

• check

• invoice

• journalzing

• source document

A journal amount column headed with an account title.

• special amount column

• proving cash

• invoice

• journal

A journal amount column that is NOT headed with an account title.

• general amount column

• receipts

• entry

• memorandum

Information for each transaction recorded in a journal.

• proving cash

• double entry accounting

• entry

• sales invoice

The recording of debit and credit parts of a transaction

• receipt

• check

• double entry accounting

• journalizing

A business paper from which information is obtained for a journal entry.

• check

• source document

• memorandum

• journal

A business form ordering a bank to pay cash from a bank account.

• sales receipts

• check

• memorandum

• invoice

A form describing the goods or services sold, the quantity, and the price.

• check

• sales invoice

• invoice

• receipt

An invoice used as a source document for recording a sale on account.

• check

• memorandum

• sales invoice

• invoice