Lesson 11 5

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  • Lesson 11 5

    1. 1. LESSON 11-5 Correcting Errors in Subsidiary Ledger Accounts CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
    2. 2. 2 JOURNALIZING CORRECTING ENTRIES AFFECTING CUSTOMER ACCOUNTS page 327 December 10. Discovered that a sale on account to Cumberland Center on December 3 was incorrectly charged to the account of Country Crafters, $412.00. Memorandum No. 56. 2 4 1 5 1. 2. 3. 4. Write the date. Write the name of correct customer. Write the memorandum number. Write the amount. 3 6 5. Write the name of incorrectly charged customer. 6. Write the amount. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-5
    3. 3. 3 POSTING CORRECTING ENTRIES AFFECTING CUSTOMER ACCOUNTS page 328 1 5 2 3 4 1 2 3 5 4 1. Write the date. 2. Write the general journal page number. 3. Write the amount. 4. Calculate and write the new account balances. 5. Write the appropriate customer number in the Post. Ref. columns. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-5

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