© 2000 South-Western Educational Publishing CASH PAYMENT ON ACCOUNT Write the check number. 1. Write the date. 4.Write the debit amount. 2.Write the vendor name. 5.Write the credit amount. Lesson 10-3, page 238
© 2000 South-Western Educational Publishing CASH PAYMENT OF AN EXPENSE Write the check number. 1. Write the date. 4.Write the debit amount. 2.Write the vendor name account title. 5.Write the credit amount. Lesson 10-3, page 239
© 2000 South-Western Educational Publishing Supplies—Store Cash Miscellaneous Expense Advertising ExpenseSupplies—Office CASH PAYMENT TO REPLENISH PETTY CASH November 9. Paid cash to replenish the petty cash fund, $205.00: office supplies, $35.00; store supplies, $47.00; advertising, $92.00; miscellaneous, $ Check No Accounts Affected Supplies—Office Supplies—Store Advertising Expense Miscellaneous Expense Cash Entered Debit side Credit side Change Increased Decreased Lesson 10-3, page 240 Classification Asset Expense Asset normal balance normal balance normal balance normal balance normal balance
© 2000 South-Western Educational Publishing CASH PAYMENT TO REPLENISH PETTY CASH Write the check number. 1. Write the date. 4.Write the debit amounts. 2.Write the titles of accounts for which petty cash was used. 5.Write the credit amount. Lesson 10-3, page 240
© 2000 South-Western Educational Publishing CashMichelle Wu, Drawing CASH WITHDRAWALS BY PARTNERS November 10. Michelle Wu, partner, withdrew cash for personal use, $1, Check No Accounts Affected Michelle Wu, Drawing Cash Entered Debit side Credit side Change Increased Decreased Lesson 10-3, page 241 Classification Drawing Asset normal balance 1, normal balance 1,
© 2000 South-Western Educational Publishing CASH WITHDRAWALS BY PARTNERS Write the check number. 1. Write the date. 4.Write the debit amount. 2.Write the account title. 5.Write the credit amount. Lesson 10-3, page 241
© 2000 South-Western Educational Publishing PurchasesKarl Koehn, Drawing MERCHANDISE WITHDRAWALS BY PARTNERS November 12. Karl Koehn, partner, withdrew merchandise for personal use, $ Memorandum No. 53. Accounts Affected Karl Koehn, Drawing Purchases Entered Debit side Credit side Change Increased Decreased Lesson 10-3, page 242 Classification Drawing Cost normal balance normal balance
© 2000 South-Western Educational Publishing MERCHANDISE WITHDRAWALS BY PARTNERS Write the memorandum number. 1. Write the date. 4.Write the debit amount. 2.Write the account title Karl Koehn, Drawing. 5.Write the account title Purchases. 6.Write the credit amount. 6 Lesson 10-3, page 242