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.

A business form used by a bank to inform a depositor that a decrease has been made in their account and why.

Any journal.

A business paper, prepared daily, that lists the monies received by a business from customers on account and other sources.

A business form showing the details of a transaction in which goods or services are sold to a customer for cash.

A copy of a cheque, used as the source document for a payment made by cheque.

Accounting for purchases must be at the cost price to the purchaser.

In Canada, a value-added tax collected by the seller of most goods and services and remitted to the federal government.

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.

A specially ruled book in which accounting entries are recorded in the order in which they occur.

An accounting entry in the journal.

The process of recording entries in the journal.

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.

A document that provides information to the business on sales at that location for that day.

An electronic cash register that is connected to and is able to interact with a central computer.

A percentage based tax, established by the provincial government, on the price of goods sold to a customer.

The name given to a supplier's sales invoice in the office of the purchaser.

The tear-off portion of a cheque, or a separate business form accompanying a cheque, which explains what the cheque is for.

A percentage tax based on and added to the price of goods sold to a customer.

A business form, prepared whenever goods or services are sold on account, showing a description of goods or services, the price, and other information.

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.

A document generated by a point-of-sale terminal that contains detailed information about each transaction.