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| Frage | Antworten |
| A business form used by a bank to inform a depositor that an increase has been made in their bank account and the reason for it. | bank credit advice |
| A business form used by a bank to inform a depositor that a decrease has been made in their account and why. | bank debit advice |
| Any journal. | book of original entry |
| A business paper, prepared daily, that lists the monies received by a business from customers on account and other sources. | cash receipts daily summary |
| A business form showing the details of a transaction in which goods or services are sold to a customer for cash. | cash sales slip |
| A copy of a cheque, used as the source document for a payment made by cheque. | cheque copy |
| Accounting for purchases must be at the cost price to the purchaser. | cost principle |
| In Canada, a value-added tax collected by the seller of most goods and services and remitted to the federal government. | goods and services tax GST |
| A tax, collected in the provinces of New Brunswick, Nova Scotia, and Newfoundland, that is a combined provincial sales tax and the goods and services tax. It is charged on the same items as the goods and services tax. | harmonized sales tax HST |
| A specially ruled book in which accounting entries are recorded in the order in which they occur. | journal |
| An accounting entry in the journal. | journal entry |
| The process of recording entries in the journal. | journalizing |
| The first accounting entry in the general journal, the entry that records the beginning financial position of a business, thereby opening the books of account. | opening entry |
| A document that provides information to the business on sales at that location for that day. | point of sale summary |
| An electronic cash register that is connected to and is able to interact with a central computer. | point of sale terminal |
| A percentage based tax, established by the provincial government, on the price of goods sold to a customer. | provincial sales tax PST |
| The name given to a supplier's sales invoice in the office of the purchaser. | purchase invoice |
| The tear-off portion of a cheque, or a separate business form accompanying a cheque, which explains what the cheque is for. | remittance advice |
| A percentage tax based on and added to the price of goods sold to a customer. | retail sales tax |
| A business form, prepared whenever goods or services are sold on account, showing a description of goods or services, the price, and other information. | sales invoice |
| A business paper, such as an invoice, that is the original record of a transaction and that provides the information needed when accounting for the transaction. | source document |
| A document generated by a point-of-sale terminal that contains detailed information about each transaction. | transaction log |
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