LESSON 16-1
Recording Adjusting
Entries

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
ADJUSTING ENTRIES RECORDED
FROM A WORK SHEET

3

2

1

4

6

5

7

2
page 480

1. Heading
2. Date
3. Identify the first
ad...
3

ADJUSTING ENTRY FOR ALLOWANCE
FOR UNCOLLECTIBLE ACCOUNTS

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
...
ADJUSTING ENTRY FOR
MERCHANDISE INVENTORY

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

4
page 482

LESSO...
5

ADJUSTING ENTRY FOR SUPPLIES—
OFFICE

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

page 483

LESSON 16...
6

ADJUSTING ENTRY FOR SUPPLIES—
STORE

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

page 483

LESSON 16-...
ADJUSTING ENTRY FOR
PREPAID INSURANCE

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

7
page 484

LESSON 16...
8

ADJUSTING ENTRY FOR DEPRECIATION
—OFFICE EQUIPMENT

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

page ...
9

ADJUSTING ENTRY FOR DEPRECIATION
—STORE EQUIPMENT

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

page 4...
ADJUSTING ENTRY FOR FEDERAL
INCOME TAXES

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

10
page 485

LESSO...
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Lesson 16 1

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Lesson 16 1

  1. 1. LESSON 16-1 Recording Adjusting Entries CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
  2. 2. ADJUSTING ENTRIES RECORDED FROM A WORK SHEET 3 2 1 4 6 5 7 2 page 480 1. Heading 2. Date 3. Identify the first adjustment 4. Account debited 5. Debit 6. Account credited 7. Credit 8. Continue down the Adjustments columns CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 16-1
  3. 3. 3 ADJUSTING ENTRY FOR ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning page 482 LESSON 16-1
  4. 4. ADJUSTING ENTRY FOR MERCHANDISE INVENTORY CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 4 page 482 LESSON 16-1
  5. 5. 5 ADJUSTING ENTRY FOR SUPPLIES— OFFICE CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning page 483 LESSON 16-1
  6. 6. 6 ADJUSTING ENTRY FOR SUPPLIES— STORE CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning page 483 LESSON 16-1
  7. 7. ADJUSTING ENTRY FOR PREPAID INSURANCE CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 7 page 484 LESSON 16-1
  8. 8. 8 ADJUSTING ENTRY FOR DEPRECIATION —OFFICE EQUIPMENT CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning page 484 LESSON 16-1
  9. 9. 9 ADJUSTING ENTRY FOR DEPRECIATION —STORE EQUIPMENT CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning page 485 LESSON 16-1
  10. 10. ADJUSTING ENTRY FOR FEDERAL INCOME TAXES CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 10 page 485 LESSON 16-1
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