1. The source document for all cash payments. CHECK

2. The source document for cash received from transactions other than sales. RECEIPT

3. The source document for daily sales. CALCULATOR TAPE

4. Receiving cash from sales ______ both cash and sales. INCREASES

5. How do you correct an error in a journal? DRAW A LINE THROUGH THE ERROR AND MAKE CORRECTION ON TOP

6. A transaction recorded in a journal is considered a ______ record. PERMANENT

7. Transactions are recorded in a journal in _________ order. CHRONOLOGICAL

8. A complete entry consists of the ____, the _____the ____ _____, the _____ amount, and the _____ amount. DATE ACCOUNT TITLE SOURCE DOCUMENT DEBIT CREDIT

9. The ____ of the month is written on each journal page for every entry. DAY

10. A general journal page is complete when there is insufficient space to record any more _____. ENTRIES

11. Each general journal entry requires at least ___ lines. TWO

12. The ______ Evidence accounting concept requires proof that a transaction did occur. OBJECTIVE

13. Businesses usually journalize transactions ______. DAILY

14. Errors in general journal entries should be ____ as soon as they are discovered. CORRECTED (Remember, no erasing)

15. DEFINITION: A form on which a brief message is written describing a transaction. MEMORANDUM

16. DEFINITION: Recording transactions in a journal. JOURNALIZING

17. Definition: The recording of debit and credit parts of a transaction. DOUBLE-ENTRY ACCOUNTING

18. DEFINITION: A form for recording transactions in chronological order. JOURNAL

19. DEFINITION: A business form giving written acknowledgment for cash received. RECEIPT

20. DEFINITION: The _____ journal with two amount columns in which all kinds of entries can be recorded. GENERAL JOURNAL

21. DEFINITION: A form describing the goods or services sold, the quantity, and the price. INVOICE

22. DEFINITION: Information for each transaction recorded in a journal. ENTRY

23. DEFINITION: A business paper from which information is obtained for a journal entry. SOURCE DOCUMENT

24. DEFINITION: A business form ordering a bank to pay cash from a bank account. CHECK

25. DEFINITION: An invoice used as a source document for recording a sale on account. SALES INVOICE

26. You will also have to journalize 20 transactions in a general journal.