1. JOURNALIZING AN INTERNATIONAL SALE
1 2 3 4 5 6
1. Date
2. Check Mark
3. Memorandum Number
4. Check Mark
5. Sale Amount Credit
6. Sale Amount Debit
Lesson 19-4, page 508
© South-Western
Educational Publishing

2. JOURNALIZING TIME DRAFTS
2 4
1
5 3
6
1. Date
2. Account Debited
3. Time Draft Number
4. Sale Amount Debit
5. Account Credit
6. Sale Amount Credit
Lesson 19-4, page 509
© South-Western
Educational Publishing

3. JOURNALIZING CASH RECEIPTS FROM TIME DRAFTS
1
2 3 4 5
1. Date
2. Account Title
3. Receipt Number
4. Amount Received Credit
5. Amount Received Debit
Lesson 19-4, page 510
© South-Western
Educational Publishing

4. TERMS REVIEW
exports draft
imports sight draft
contract of sale time draft
letter of credit trade acceptance
bill of lading
commercial invoice
Lesson 19-4, page 511
© South-Western
Educational Publishing