1. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 4-4LESSON 4-4
Completed Accounting
Forms and Making
Correcting Entries

2. 2
LESSON 4-4CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
JOURNAL PAGEJOURNAL PAGE
WITH POSTING COMPLETEDWITH POSTING COMPLETED page 105

3. 3
LESSON 4-4CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
MEMORANDUMMEMORANDUM
FOR A CORRECTING ENTRYFOR A CORRECTING ENTRY page 108

4. 4
LESSON 4-4CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
JOURNAL ENTRYJOURNAL ENTRY
TO RECORD A CORRECTING ENTRYTO RECORD A CORRECTING ENTRY page 108
44
Source DocumentSource Document
33CreditCredit
11 DateDate 22 DebitDebit
November 13. Discovered that a payment
of cash for advertising in October was
journalized and posted in error as a debit
to Miscellaneous Expense instead of
Advertising Expense, $140.00.
Memorandum No. 15.

5. 5
LESSON 4-4CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
TERM REVIEWTERM REVIEW
 correcting entry
page 109

6. 5
LESSON 4-4CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
TERM REVIEWTERM REVIEW
 correcting entry
page 109