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Form describing goods or services sold, the quantity, and the price

Applied when revenue is recorded at the time goods and services are sold

Applied when source document is prepared for each transaction

Special journal used to record only cash receipt transactions

Process of preparing a batch report from a point-of-sale terminal

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

A cash discount on a sale taken by the customer

A listing of customer accounts, account balances, and total amount due from all customers

cash receipts journal

sales invoice

schedule of accounts receivable

sales discount

batching out

realization of revenue

invoice

objective evidence