This document provides instructions for recording an internet sale in a company's accounting journal. It lists the six steps to journalize an internet sale where a credit card was used for payment: 1) Write the date, 2) Check the Account Title column, 3) Write the source document number, 4) Check the Post. Ref. column, 5) Write the sale amount credit, and 6) Write the sale amount debit. Following these steps will properly record the financial transaction of an internet sale in the accounting journal.

1. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 24-2
Recording Internet Sales

2. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
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LESSON 24-2
JOURNALIZING AN INTERNET SALE
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May 1. Recorded Internet credit card sales, $891.00. Terminal
Summary 45.
1. Write the date.
6. Write the sale amount debit.
2. Place a check mark in the Account Title column.
3. Write the source document number.
4. Place a check mark in the Post. Ref. column.
5. Write the sale amount credit.