1. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 6-3LESSON 6-3
Extending Financial
Statement Information
on a Work Sheet

2. 2
LESSON 6-3CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
EXTENDING BALANCE SHEET ACCOUNTEXTENDING BALANCE SHEET ACCOUNT
BALANCES ON A WORK SHEETBALANCES ON A WORK SHEET page 162
1. Debit balances without adjustments
2. Debit balances with adjustments
3. Credit balances without adjustments
33
22
11

3. 3
LESSON 6-3CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
EXTENDING INCOME STATEMENT ACCOUNTEXTENDING INCOME STATEMENT ACCOUNT
BALANCES ON A WORK SHEETBALANCES ON A WORK SHEET page 163
1. Sales balance
2. Expense balances without adjustments
3. Expense balances with adjustments
11
33
22

4. 4
LESSON 6-3CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
1. Single rule
2. Totals
3. Net income
RECORDING NET INCOME, AND TOTALINGRECORDING NET INCOME, AND TOTALING
AND RULING A WORK SHEETAND RULING A WORK SHEET
4. Extend net income 6. Totals
66 7733
55
221144
5. Single rule 7. Double rule
page 164

5. 5
LESSON 6-3CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
CALCULATING AND RECORDING A NETCALCULATING AND RECORDING A NET
LOSS ON A WORK SHEETLOSS ON A WORK SHEET page 165
2. Totals
3. Net loss
4. Extend net loss
1. Single rule 22
11
33
44

6. 6
LESSON 6-3CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
TERMS REVIEWTERMS REVIEW
 balance sheet
 income statement
 net income
 net loss
page 166

7. 6
LESSON 6-3CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
TERMS REVIEWTERMS REVIEW
 balance sheet
 income statement
 net income
 net loss
page 166