Accounting, Monday, March 12

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Presentation transcript:

Accounting, Monday, March 12 LESSON 2-1 4/24/2017 Accounting, Monday, March 12 BELL RINGER Answer the questions on the worksheet from Lesson 10-2 Journalizing Cash Receipts Using a Cash Receipts Journal

Tuesday, March 6 AGENDA Return Test Chapter 9 LESSON 2-1 4/24/2017 Tuesday, March 6 AGENDA Return Test Chapter 9 Finish Application Problem 10-2: Journalizing cash receipts; proving and ruling cash receipts journal Lesson 10-3: Recording Transactions Using a General Ledger In chapter 10, we are going to introduce two new journals: sales journals and cash receipts journals. The transactions relevant to these journals have to do with selling the merchandise we purchased in chapter 9.

Assignment Monday, March 12 LESSON 10-3 4/24/2017 Assignment Monday, March 12 Bell Ringer Lesson 10-2 Aplia: On Your Own 10-2 Appl. Problem 10-2 Lesson 10-3: Read pgs.285-86 Define the three terms from Lesson 10-3 Complete Work Together 10-3, pg. 287 Aplia: On Your Own 10-3 Appl. Problem 10-3

LESSON 10-3 Recording Transactions Using a General Journal 4/24/2017 LESSON 10-3 Recording Transactions Using a General Journal

TERMS REVIEW sales return sales allowance credit memorandum page 287 LESSON 10-3

CREDIT MEMORANDUM FOR SALES RETURNS AND ALLOWANCES page 285 LESSON 10-3

JOURNALIZING SALES RETURNS AND ALLOWANCES page 286 March 11. Granted credit to Village Crafts for merchandise returned, $58.50, plus sales tax, $3.51, from S160; total, $62.01. Credit Memorandum No. 41. 2 4 1 3 5 6 9 8 7 1. Write the date. 6. Write the sales tax amount. 2. Write Sales Returns and Allowances. 7. Write the accounts to be credited. 3. Write CM and the credit memorandum number. 8. Draw a diagonal line in the Post. Ref. column. 4. Write the amount of the sales return. 9. Write the total accounts receivable amount. 5. Write Sales Tax Payable. LESSON 10-3