LESSON 8-1 Recording Adjusting Entries 8/2/2019 LESSON 8-1 Recording Adjusting Entries Original created by M.C. McLaughlin, Thomson/South-Western Modified by Deborah L. Burns, Johnston County Schools, West Johnston High School GREEN

ADJUSTING ENTRY FOR SUPPLIES page 202 1. Write the heading. 2. Write the date. 3. Write the title of the account debited. Record the debit amount. 1 4. Write the title of the account credited. Record the credit amount. 3 2 4 Journal entries recorded to update general ledger accounts at the end of a fiscal period are called adjusting entries LESSON 8-1

ADJUSTING ENTRY FOR PREPAID INSURANCE page 204 1. Write the date. 2. Write the title of the account debited. Record the debit amount. 3. Write the title of the account credited. Record the credit amount. 1 2 3 LESSON 8-1

TERM REVIEW page 205 adjusting entries LESSON 8-1