CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 3-1 Journals, Source Documents, and Recording Entries in a Journal

CENTURY 21 ACCOUNTING © Thomson/South-Western 2 LESSON 3-1 A GENERAL JOURNAL page 57

CENTURY 21 ACCOUNTING © Thomson/South-Western 3 LESSON 3-1 CHECKS page 58

CENTURY 21 ACCOUNTING © Thomson/South-Western 4 LESSON 3-1 SALES INVOICES page 58

CENTURY 21 ACCOUNTING © Thomson/South-Western 5 LESSON 3-1 OTHER SOURCE DOCUMENTS page 59 memorandum calculator tape receipt

CENTURY 21 ACCOUNTING © Thomson/South-Western 6 LESSON Write the title of the account debited. Write the debit amount. RECEIVED CASH FROM OWNER AS AN INVESTMENT page 60 August 1. Received cash from owner as an investment, $5, Receipt No Write the date in the Date column. 3.Write the title of the account credited. Write the credit amount. 4.Write the source document number in the Doc. No. column

CENTURY 21 ACCOUNTING © Thomson/South-Western 7 LESSON 3-1 PAID CASH FOR SUPPLIES page 61 August 3. Paid cash for supplies, $ Check No Write the date in the Date column. 4.Write the source document number in the Doc. No. column. 3.Write the title of the account credited. Write the credit amount. 2.Write the title of the account debited. Write the debit amount. 33

CENTURY 21 ACCOUNTING © Thomson/South-Western 8 LESSON 3-1 TERMS REVIEW journal journalizing entry general journal double-entry accounting source document check invoice sales invoice receipt memorandum page 62