century 21 accounting © 2009 south-western, cengage learning lesson 4-3 completed general ledger,...
TRANSCRIPT
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 4-3LESSON 4-3
Completed General Ledger, Proving Cash, and Making Correcting Entries
2
LESSON 4-3CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
GENERAL LEDGER WITH POSTING GENERAL LEDGER WITH POSTING COMPLETEDCOMPLETED page 102
(continued on next slide)
3
LESSON 4-3CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
GENERAL LEDGER WITH POSTING GENERAL LEDGER WITH POSTING COMPLETEDCOMPLETED page 103
(continued on next slide)
4
LESSON 4-3CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
GENERAL LEDGER WITH POSTING GENERAL LEDGER WITH POSTING COMPLETEDCOMPLETED page 103
(continued on next slide)
5
LESSON 4-3CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
GENERAL LEDGER WITH POSTING GENERAL LEDGER WITH POSTING COMPLETEDCOMPLETED page 104
(continued on next slide)
6
LESSON 4-3CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
GENERAL LEDGER WITH POSTING GENERAL LEDGER WITH POSTING COMPLETEDCOMPLETED page 104
(continued on next slide)
7
LESSON 4-3CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
GENERAL LEDGER WITH POSTING GENERAL LEDGER WITH POSTING COMPLETEDCOMPLETED page 105
(continued on next slide)
8
LESSON 4-3CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
GENERAL LEDGER WITH POSTING GENERAL LEDGER WITH POSTING COMPLETEDCOMPLETED page 105
(continued from previous slide)
9
LESSON 4-3CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
PROVING CASHPROVING CASH page 106
10
LESSON 4-3CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
MEMORANDUM MEMORANDUM FOR A CORRECTING ENTRYFOR A CORRECTING ENTRY page 106
11
LESSON 4-3CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
November 13. Discovered that a payment of cash for advertising in October was journalized and posted in error as a debit to Miscellaneous Expense instead of Advertising Expense, $140.00. Memorandum No. 15.
JOURNAL ENTRY JOURNAL ENTRY TO RECORD A CORRECTING ENTRYTO RECORD A CORRECTING ENTRY page 107
44 Source DocumentSource Document
33CreditCredit
11 DateDate22 DebitDebit
12
LESSON 4-3CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
TERMS REVIEWTERMS REVIEW
proving cash correcting entry
page 108