CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 23-3 Journalizing Expenditures, Encumbrances, and Other Transactions.

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CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 23-3 Journalizing Expenditures, Encumbrances, and Other Transactions

CENTURY 21 ACCOUNTING © Thomson/South-Western 2 LESSON 23-3 JOURNALIZING EXPENDITURES page 695

CENTURY 21 ACCOUNTING © Thomson/South-Western 3 LESSON 23-3 JOURNALIZING ENCUMBRANCES page 696 – Appropriated for Supplies ExpendituresEncumbrances Amount Still Available –= $5,600.00$900.00$380.00$4, ––=

CENTURY 21 ACCOUNTING © Thomson/South-Western 4 LESSON Entry to cancel encumbrance Entry to record expenditure. JOURNALIZING EXPENDITURES FOR AMOUNTS ENCUMBERED page 697

CENTURY 21 ACCOUNTING © Thomson/South-Western 5 LESSON 23-3 JOURNALIZING EXPENDITURES BENEFITING FUTURE PERIODS page 698

CENTURY 21 ACCOUNTING © Thomson/South-Western 6 LESSON 23-3 JOURNALIZING THE ISSUANCE OF LIABILITIES page 698

CENTURY 21 ACCOUNTING © Thomson/South-Western 7 LESSON 23-3 JOURNALIZING THE PAYMENT OF LIABILITIES page 699

CENTURY 21 ACCOUNTING © Thomson/South-Western 8 LESSON 23-3 INVESTING IN SHORT-TERM INVESTMENTS page 699

CENTURY 21 ACCOUNTING © Thomson/South-Western 9 LESSON 23-3 RECEIVING CASH FROM SHORT-TERM INVESTMENTS page 700

CENTURY 21 ACCOUNTING © Thomson/South-Western 10 LESSON 23-3 TERMS REVIEW encumbrance general fund assets certificate of deposit page 701