© South-Western Educational Publishing CASH RECEIPTS JOURNAL Lesson 11-2, page 259

© South-Western Educational Publishing CASH AND CREDIT CARD SALES November 4. Recorded cash and credit card sales, $5,460.00, plus sales tax, $327.60; total, $5, Cash Register Tape No 4. Accounts Affected Cash Sales Sales Tax Payable Entered Debit side Credit side Change Increased Lesson 11-2, page 260 Classification Asset Revenue Liability normal balance 5, normal balance 5,  SalesCash Sales Tax Payable normal balance 

© South-Western Educational Publishing 2.Place a check mark in the Account Title column to show that no account title needs to be written. CASH AND CREDIT CARD SALES Write the cash register tape number. 1. Write the date. 4.Place a check mark in the Post. Ref. column to show that amounts on this line are not to be posted individually. 5.Write the sales amount. 6.Write the sales tax amount. 7.Write the cash amount. 67 Lesson 11-2, page 260

© South-Western Educational Publishing CASH RECEIPTS ON ACCOUNT Write the receipt number. 1. Write the date. 4.Write the credit amount. 2.Write the customer’s name. 5.Write the debit amount. Lesson 11-2, page 261

© South-Western Educational Publishing TOTALING, PROVING, AND RULING A CASH RECEIPTS JOURNAL Lesson 11-2, page 262