1. Chapter Four
11 Words

2. double-entry accounting

3. The recording of debit and credit parts of a transaction

4. Journal

5. A form for recording transactions in chronological order

6. General Journal

7. A journal with two amount columns in which all kinds of entries can be recorded

8. A GENERAL JOURNAL
Lesson 4-1, page 66

9. Journalizing

10. Recording transactions in a journal

11. Entry

12. Information for each transaction recorded in a journal

13. Source Document

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

15. Receipt

16. A business form giving written acknowledgement for cash received

17. OTHER SOURCE DOCUMENTS
Lesson 4-1, page 68

18. Memo or
memorandum

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

20. OTHER SOURCE DOCUMENTS
Lesson 4-1, page 68

21. Check

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

23. CHECKS
Lesson 4-1, page 67

24. Invoice

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

26. Sales Invoice

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

28. SALES INVOICES
Lesson 4-1, page 67

29. RECEIVED CASH FROM OWNER AS AN INVESTMENT
August 1. Received cash from owner as an investment, $10, Receipt No. 1. 2 3 1 4
1. Write the date.
2. Insert your debit.
3. Insert your credit, indent it 2-3 letters.
4. Write the source document number.
Lesson 4-1, page 69

30. STARTING A NEW GENERAL JOURNAL PAGE
Lesson 4-4, page 83

31. STANDARD ACCOUNTING PRACTICES4 1 6 2 3 5 5
Lesson 4-4, page 84