Lesson 9 2

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  • Lesson 9 2

    1. 1. LESSON 9-2 Journalizing Cash Payments Using a Cash Payments Journal CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
    2. 2. 2 CASH PAYMENTS JOURNAL CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning page 242 LESSON 9-2
    3. 3. 3 CASH PAYMENT OF AN EXPENSE page 243 November 2. Paid cash for advertising, $150.00. Check No. 292. 1 1. 2. 3. 4. 5. 2 3 4 5 Write the date. Write the account title. Write the check number. Write the debit amount. Write the credit amount. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 9-2
    4. 4. 4 BUYING SUPPLIES FOR CASH page 243 November 5. Paid cash for office supplies, $94.00. Check No. 293. 1 1. 2. 3. 4. 5. 2 3 4 5 Write the date. Write the account title. Write the check number. Write the debit amount. Write the credit amount. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 9-2
    5. 5. 5 CASH PAYMENTS FOR PURCHASES page 244 November 7. Purchased merchandise for cash, $600.00. Check No. 301. 2 1 1. 2. 3. 4. 5. 3 4 5 Write the date. Write the account title. Write the check number. Write the debit amount. Write the credit amount. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 9-2
    6. 6. 6 CASH PAYMENTS ON ACCOUNT WITH PURCHASES DISCOUNTS November 8. Paid cash on account to Gulf Craft Supply, $488.04, covering Purchase Invoice No. 82 for $498.00, less 2% discount, $9.96. Check No. 302. 5 1 1. 2. 3. 4. 5. 6. 2 3 4 Write the date. Write the account title of the vendor. Write the check number. Write the debit amount. Write the credit amount. Write the credit amount. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 9-2 page 245 6
    7. 7. CASH PAYMENTS ON ACCOUNT WITHOUT PURCHASES DISCOUNTS 7 page 246 November 13. Paid cash on account to American Paint, $2,650.00, covering Purchase Invoice No. 77. Check No. 303. 1 1. 2. 3. 4. 5. 2 3 4 5 Write the date. Write the vendor account title. Write the check number. Write the debit amount. Write the credit amount. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 9-2
    8. 8. 8 TERMS REVIEW        page 247 cash payments journal cash discount purchases discount general amount column list price trade discount contra account CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 9-2

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