LESSON 10-2
Journalizing Cash
Receipts Using a Cash
Receipts Journal

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage ...
PROCESSING SALES
TRANSACTIONS
UPC (Universal
Product Code)

Cash Register
Receipt

2
pages 276- 277

Point-of-Sale (POS)
T...
3

PROCESSING SALES
TRANSACTIONS

page 277

Terminal Summary
Batch Report

(continued from previous slide)
CENTURY 21 ACCO...
4

CASH RECEIPTS JOURNAL

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

page 278

LESSON 10-2
5

CASH AND CREDIT CARD SALES

page 279

November 4. Recorded cash and credit card sales, $5,460.00, plus
sales tax, $327....
6

CASH RECEIPTS ON ACCOUNT

page 280

November 6. Received cash on account from Country Crafters,
$2,162.40, covering S69...
7

JOURNALIZING CASH RECEIPTS ON
ACCOUNT WITH SALES DISCOUNTS

page 282

November 7. Received cash on account from Cumberl...
8

TOTALING, PROVING, AND RULING A
CASH RECEIPTS JOURNAL

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

pa...
9

TERMS REVIEW
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page 284

cash sale
credit card sale
point-of-sale (POS) terminal
terminal summary
batch ...
9

TERMS REVIEW
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page 284

cash sale
credit card sale
point-of-sale (POS) terminal
terminal summary
batch ...
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Lesson 10 2

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  • Lesson 10 2

    1. 1. LESSON 10-2 Journalizing Cash Receipts Using a Cash Receipts Journal CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
    2. 2. PROCESSING SALES TRANSACTIONS UPC (Universal Product Code) Cash Register Receipt 2 pages 276- 277 Point-of-Sale (POS) Terminal Receipt (continued on next slide) CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 10-2
    3. 3. 3 PROCESSING SALES TRANSACTIONS page 277 Terminal Summary Batch Report (continued from previous slide) CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 10-2
    4. 4. 4 CASH RECEIPTS JOURNAL CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning page 278 LESSON 10-2
    5. 5. 5 CASH AND CREDIT CARD SALES page 279 November 4. Recorded cash and credit card sales, $5,460.00, plus sales tax, $327.60; total, $5,787.60. Terminal Summary 34. 1 1. 2. 3. 4. 5. 6. 7. 2 3 4 5 6 7 Write the date. Place a check mark in the Account Title column. Write the terminal summary document number. Place a check mark in the Post. Ref. column. Write the sales amount. Write the sales tax amount. Write the cash amount. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 10-2
    6. 6. 6 CASH RECEIPTS ON ACCOUNT page 280 November 6. Received cash on account from Country Crafters, $2,162.40, covering S69. Receipt No. 90. 1 1. 2. 3. 4. 5. 2 3 4 5 Write the date. Write the customer’s name. Write the receipt number. Write the credit amount. Write the debit amount. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 10-2
    7. 7. 7 JOURNALIZING CASH RECEIPTS ON ACCOUNT WITH SALES DISCOUNTS page 282 November 7. Received cash on account from Cumberland Center, $1,176.00, covering Sales Invoice No. 74 for $1,200.00, less 2% discount, $24.00. Receipt No. 91. 1 2 3 1. Write the date. 2. Write the customer’s name. 3. Write the receipt number. 4 5 4. Write the original invoice amount. 5. Write the amount of sales discount. 6. Write the debit to cash. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 10-2 6
    8. 8. 8 TOTALING, PROVING, AND RULING A CASH RECEIPTS JOURNAL CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning page 283 LESSON 10-2
    9. 9. 9 TERMS REVIEW         page 284 cash sale credit card sale point-of-sale (POS) terminal terminal summary batch report batching out cash receipts journal sales discount CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 10-2
    10. 10. 9 TERMS REVIEW         page 284 cash sale credit card sale point-of-sale (POS) terminal terminal summary batch report batching out cash receipts journal sales discount CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 10-2
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