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

CENTURY 21 ACCOUNTING © Thomson/South-Western 2 LESSON 3-1 CHECKS page 58

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

CENTURY 21 ACCOUNTING © Thomson/South-Western 4 LESSON 3-1 OTHER SOURCE DOCUMENTS page 59 memorandum calculator tape receipt

CENTURY 21 ACCOUNTING © Thomson/South-Western 5 LESSON 3-1 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. 2.Write the debit amount in the Cash Debit column. 3.Record the credit amount in the General Credit column. Write the title of the account in the Account Title column. 4.Write the source document number in the Doc. No. column

CENTURY 21 ACCOUNTING © Thomson/South-Western 6 LESSON 3-1 PAID CASH FOR SUPPLIES page 61 August 3. Paid cash for supplies, $ Check No Write the date in the Date column. 2.Record the debit amount in the General Debit column. Write the title of the account in the Account Title column. 3.Write the credit amount in the Cash Credit column. 4.Write the source document number in the Doc. No. column

CENTURY 21 ACCOUNTING © Thomson/South-Western 7 LESSON 3-2 PAID CASH FOR INSURANCE page 63 August 4. Paid cash for insurance, $1, Check No Write the date in the Date column. 2.Record the debit amount in the General Debit column. Write the title of the account in the Account Title column. 3.Write the credit amount in the Cash Credit column. 4. Write the source document number in the Doc. No. column

CENTURY 21 ACCOUNTING © Thomson/South-Western 8 LESSON 3-2 BOUGHT SUPPLIES ON ACCOUNT page 64 August 7. Bought supplies on account from Supply Depot, $ Memorandum No Write the date in the Date column. 2.Record the debit amount in the General Debit column. Write the title of the account in the Account Title column. 3.Record the credit amount on the next line in the General Credit column. Write the title of the account in the Account Title column. 4.Write the source document number in the Doc. No. column on the first line of the entry

CENTURY 21 ACCOUNTING © Thomson/South-Western 9 LESSON 3-2 PAID CASH ON ACCOUNT page 65 August 11. Paid cash on account to Supply Depot, $ Check No Write the date in the Date column. 2.Record the debit amount in the General Debit column. Write the title of the account in the Account Title column. 3.Write the credit amount in the Cash Credit column. 4.Write the source document number in the Doc. No. column

CENTURY 21 ACCOUNTING © Thomson/South-Western 10 LESSON 3-3 RECEIVED CASH FROM SALES page 67 August 12. Received cash from sales, $ Tape No Write the date in the Date column. 2.Write the debit amount in the Cash Debit column. 3.Write the credit amount in the Sales Credit column. Place a check mark in the Account Title column. A check mark is also placed in the Post. Ref. column. 4.Write the source document number in the Doc. No. column

CENTURY 21 ACCOUNTING © Thomson/South-Western 11 LESSON 3-3 SOLD SERVICES ON ACCOUNT page 68 August 12. Sold services on account to Oakdale School, $ Sales Invoice No Write the date in the Date column. 2.Record the debit amount in the General Debit column. Write the title of the account in the Account Title column. 3.Write the credit amount in the Sales Credit column. 4.Write the source document number in the Doc. No. column

CENTURY 21 ACCOUNTING © Thomson/South-Western 12 LESSON 3-3 PAID CASH FOR AN EXPENSE page 69 August 12. Paid cash for rent, $ Check No Write the date in the Date column. 2.Write the debit amount in the General Debit column. Write the title of the account in the Account Title column. 3.Write the credit amount in the Cash Credit column. 4.Write the source document number in the Doc. No. column

CENTURY 21 ACCOUNTING © Thomson/South-Western 13 LESSON 3-3 RECEIVED CASH ON ACCOUNT page 70 August 12. Received cash on account from Oakdale School, $ Receipt No Write the date in the Date column. 2.Write the debit amount in the Cash Debit column. 3.Record the credit amount in the General Credit column. Write the title of the account in the Account Title column. 4.Write the source document number in the Doc. No. column

CENTURY 21 ACCOUNTING © Thomson/South-Western 14 LESSON 3-3 PAID CASH TO OWNER FOR PERSONAL USE page 71 August 12. Paid cash to owner for personal use, $ Check No Write the date in the Date column. 2.Write the debit amount in the General Debit column. Write the title of the account in the Account Title column. 3.Write the credit amount in the Cash Credit column. 4.Write the source document number in the Doc. No. column

CENTURY 21 ACCOUNTING © Thomson/South-Western 15 LESSON 3-4 PROVING A JOURNAL PAGE page 73 1.Add each of the amount columns. 2.Add the debit column totals, and then add the credit column totals. 3.Verify that the total debits and total credits are equal

CENTURY 21 ACCOUNTING © Thomson/South-Western 16 LESSON 3-4 RULING A JOURNAL PAGE 5.Rule double lines. page Rule a single line. 2.Write the date. 3.Write Carried Forward. 4.Write each column total.

CENTURY 21 ACCOUNTING © Thomson/South-Western 17 LESSON 3-4 STARTING A NEW JOURNAL PAGE page Write the page number. 2.Write the date. 3.Write Brought Forward in the Account Title column. A check mark is also placed in the Post. Ref. column. 4.Record the column totals brought forward from the previous page. 3

CENTURY 21 ACCOUNTING © Thomson/South-Western 18 LESSON 3-4 PROVING AND RULING A JOURNAL AT THE END OF A MONTH page 75 5.Rule double lines Rule a single line. 2.On the next line, write the date. 3.Write the word Totals. 4.Write each column total.

CENTURY 21 ACCOUNTING © Thomson/South-Western 19 LESSON 3-4 STANDARD ACCOUNTING PRACTICES page