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CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 3-1LESSON 3-1
Journals, Source
Documents, and
Recordin...
2
LESSON 3-1CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
A FIVE-COLUMN JOURNALA FIVE-COLUMN JOURNAL page 57
3
LESSON 3-1CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
CHECKSCHECKS page 58
4
LESSON 3-1CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
SALES INVOICESSALES INVOICES page 58
5
LESSON 3-1CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
OTHER SOURCE DOCUMENTSOTHER SOURCE DOCUMENTS page...
6
LESSON 3-1CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
RECEIVED CASH FROM OWNER AS ANRECEIVED CASH FROM ...
7
LESSON 3-1CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
PAID CASH FOR SUPPLIESPAID CASH FOR SUPPLIES page...
8
LESSON 3-1CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
TERMS REVIEWTERMS REVIEW
 journal
 journalizing...
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Lesson 3 1

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Lesson 3 1

  1. 1. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 3-1LESSON 3-1 Journals, Source Documents, and Recording Entries in a Journal
  2. 2. 2 LESSON 3-1CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning A FIVE-COLUMN JOURNALA FIVE-COLUMN JOURNAL page 57
  3. 3. 3 LESSON 3-1CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning CHECKSCHECKS page 58
  4. 4. 4 LESSON 3-1CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning SALES INVOICESSALES INVOICES page 58
  5. 5. 5 LESSON 3-1CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning OTHER SOURCE DOCUMENTSOTHER SOURCE DOCUMENTS page 59 memorandummemorandum calculator tapecalculator tape receiptreceipt
  6. 6. 6 LESSON 3-1CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning RECEIVED CASH FROM OWNER AS ANRECEIVED CASH FROM OWNER AS AN INVESTMENTINVESTMENT page 60 August 1. Received cash from owner as an investment, $5,000.00. Receipt No. 1. 1. Write the date in the Date column. 2. Write the debit amount in the Cash Debit column. 3. Record the credit amount in the General Credit column. Write the title of the account in the Account Title column. 4. Write the source document number in the Doc. No. column. 11 22 44 33 33
  7. 7. 7 LESSON 3-1CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning PAID CASH FOR SUPPLIESPAID CASH FOR SUPPLIES page 61 August 3. Paid cash for supplies, $275.00. Check No. 1. 1. Write the date in the Date column. 2. Record the debit amount in the General Debit column. Write the title of the account in the Account Title column. 3. Write the credit amount in the Cash Credit column. 4. Write the source document number in the Doc. No. column. 11 44 3322 22
  8. 8. 8 LESSON 3-1CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning TERMS REVIEWTERMS REVIEW  journal  journalizing  special amount column  general amount column  entry  double-entry accounting  source document  check  invoice  sales invoice  receipt  memorandum page 62

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