SALES JOURNAL Lesson 19-1, page 488

JOURNALIZING SALES ON ACCOUNT March 2. Sold merchandise on account to Tennis Castle, $1,800.00, plus sales tax, $144.00; total, $1,944.00. Sales Invoice No. 176. Accounts Affected Accounts Receivable Sales Sales Tax Payable Classification Asset Revenue Liability Change Increased Entered Debit side Credit side GENERAL LEDGER ACCOUNTS RECEIVABLE LEDGER Tennis Castle Accounts Receivable Sales Sales Tax Payable normal balance normal balance  1,944.00  1,944.00 normal balance  1,800.00 normal balance  144.00 Lesson 19-1, page 489

JOURNALIZING SALES ON ACCOUNT 1 2 3 4 5 6 1. Date 2. Customer Number 3. Sales invoice Number 4. Sales Amount Plus Sales Tax 5. Sale Amount 6. Sales Tax Amount Lesson 19-1, page 489

POSTING FROM A SALES JOURNAL TO AN ACCOUNTS RECEIVABLE LEDGER 2 5 1 3 4 1. Date 4. New Balance 2. Journal Page Number 5. Customer Number 3. Amount Lesson 19-1, page 490

POSTING FROM A SALES JOURNAL TO A GENERAL LEDGER 7 1. Single Line 2. Date 1 2 4 3. Word Totals 5 3 6 4. Totals 8 5. Double Line 6. Post Each Special Column Total 7. Journal Page Number 8. Account Number Lesson 19-1, page 491

TERMS REVIEW sales journal Lesson 19-1, page 492