CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 23-1 Forming a Partnership.

Slides:

Advertisements

Similar presentations

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-1 Posting to an Accounts Payable Ledger.

Advertisements

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-2 Posting to an Accounts Receivable Ledger.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-2 Posting to an Accounts Receivable Ledger.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-3 Posting from Journals to a General Ledger.

Chapter 3 - Journals, Source Documents, and Recording Entries in a Journal Hand out Notes Sheet!!! LESSON 3-1.

Journals, Source Documents, and Recording Entries in a Journal

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 3-1 Journals, Source Documents, and Recording Entries in a Journal.

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 3-1 Journals, Source Documents, and Recording Entries in a Journal.

© 2014 Cengage Learning. All Rights Reserved. Learning Objectives © 2014 Cengage Learning. All Rights Reserved. LO1 Journalize entries to record investments.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-3 & 11-4 Posting from Journals to a General Ledger.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 5-2 Bank Reconciliation  Bank statement  Bank statement reconciliation  Recording.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 13-4 Paying Withholding and Payroll Taxes.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 13-4 Paying Withholding and Payroll Taxes  Paying the liability for employee taxes.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-3 Posting from Journals to a General Ledger Slides are on class website.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning Cash Control Systems Bank Reconciliation These slides are on the class website.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 9-2 Journalizing Cash Payments Using a Cash Payments Journal.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 20-2 Notes Payable.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 5-3 Dishonored Checks and Electronic Banking.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 5-4 Petty Cash.

© 2000 South-Western Educational Publishing CASH PAYMENT ON ACCOUNT Write the check number. 1. Write the date. 4.Write the debit amount. 2.Write.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 23-1 Forming a Partnership.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 4-1 Preparing a Chart of Accounts.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 20-3 Notes Receivable.

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 3-3 Journalizing Transactions That Affect Owner’s Equity and Receiving Cash on Account.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 12-2 Treasury Stock Transactions.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 8-2 Recording Closing Entries.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 16-1 Recording Adjusting Entries.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 4-3 Posting Column Totals from a Journal to a General Ledger.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 3-4 Proving and Ruling a Journal.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-1 Posting to an Accounts Payable Ledger.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 4-1 Why do we post from the journal to a general ledger? Preparing a Chart of Accounts.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 3-1 Journals, Source Documents, and Recording Entries in a Journal.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 5-2 Bank Reconciliation.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 24-1 Recording International Sales.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning Chapter 5 Journals, Source Documents, and Recording Entries in a Journal.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-4 Posting Special Journal Totals to a General Ledger.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-1 Starting a Corporation.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 8-2 Recording Closing Entries.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 18-4 Disposing of Plant Assets.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 3-1 Journals, Source Documents, and Recording Entries in a Journal Slides are on the.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-4 Posting Special Journal Totals to a General Ledger.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 4-2 Posting Separate Amounts from a Journal to a General Ledger.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 24-1 Recording International Sales.

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 3-1 Journals, Source Documents, and Recording Entries in a Journal.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 8-1 Recording Adjusting Entries.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 14-1 Distributing Corporate Earnings to Stockholders.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-2 Posting to an Accounts Receivable Ledger.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-1 Posting to an Accounts Payable Ledger.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 12-1 Capital Stock Transactions.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 21-1 Accrued Revenue.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-1 Posting to an Accounts Payable Ledger  Ledgers and controlling accounts  Accounts.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 5-2 Bank Reconciliation.

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 3-1 Journals, Source Documents, and Recording Entries in a Journal.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 3-1 Journals, Source Documents, and Recording Entries in a Journal.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 9-4 Journalizing Other Transactions Using a General Journal.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 5-4 Petty Cash.

© 2014 Cengage Learning. All Rights Reserved.

Journals, Source Documents, and Recording Entries in a Journal

Journals, Source Documents, and Recording Entries in a Journal

    Number Par Value Total of Shares  per Share = Par Value 1

LESSON 12-1 Capital Stock Transactions

JOURNALIZING AN INTERNATIONAL SALE

LESSON 2-1 Forming a Partnership

EXPANDED JOURNAL Lesson 10-1, page 229.

Journals, Source Documents, and Recording Entries in a Journal

JOURNALIZING AN INTERNATIONAL SALE

BUYING TREASURY STOCK Write the date.

Presentation transcript:

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 23-1 Forming a Partnership

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 2 LESSON 23-1 INITIAL INVESTMENTS BY OWNERS page 676 January 1. Received cash from partner, Sawyer Hess, as an initial investment, $15, Receipt No. 1. January 1. Received cash, $10,000.00, and office equipment valued at $5,000.00, from partner, Kendra Sullivan, as an initial investment. Receipt No Write the debit and credit amounts Write the date. 5.Write the debits to Cash.2.Write the account titles. 3.Write the receipt numbers.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 3 LESSON 23-1 WITHDRAWAL OF CASH BY PARTNER page 677 January 15. Kendra Sullivan, partner, withdrew cash for personal use, $ Check No Write the date. 2. Write the title of the account debited. 3. Write the check number. 4. Write the debit amount. 5. Write the credit amount.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 4 LESSON 23-1 WITHDRAWAL OF MERCHANDISE BY PARTNER page 678 January 15. Sawyer Hess, partner, withdrew merchandise for personal use, $ Memorandum No Write the account title. 3. Write the memorandum number. 4. Write the debit amount. 5. Write the account title. 1. Write the date. 6. Write the credit amount

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 5 LESSON 23-1 TERMS REVIEW partnership partner partnership agreement page 679