1. Encore Music Uses five source documents
Journal Source Documents CONCEPT: Objective Evidence When a source document is prepared for each transaction.
Encore Music Uses five source documents
Checks
Sales invoices
Receipts
Calculator tape
memorandums

2. Encore Source Documents
Check
A business form ordering a bank to pay cash from a bank account.
Invoice
Form describing the goods or services sold, the quantity, and the price (sales Invoice, sales ticket, or sale slip).
Receipt
A business form giving written acknowledgement for cash received
Memorandum
A form on which a brief message is written describing a transaction
Calculator Tapes
Register tape

3. CHECKS
Lesson 4-1, page 67

4. SALES INVOICES
Lesson 4-1, page 67

5. OTHER SOURCE DOCUMENTS
Lesson 4-1, page 68

6. RECEIVED CASH FROM OWNER AS AN INVESTMENT
August 1. Received cash from owner as an investment, $10, Receipt No. 1.
Lesson 4-1, page 69

7. STEPS- JOURNALIZING
Step 1: Date-write the date
Step 2: Debit
Step 3 Credit
Step 4 Source Document

8. RECEIVED CASH FROM OWNER AS AN INVESTMENT
August 1. Received cash from owner as an investment, $10, Receipt No. 1.
Barbara Treviño, Capital
Cash
1. Which accounts are affected?
Cash
Barbara Treviño, Capital
Debit
Normal Balance
10,000.00
2. How is each account classified?
Cash is an asset account.
Barbara Treviño, Capital is an owner’s equity account. 
Credit
Normal Balance
3. How is each classification changed?
Assets are increased.
Owner’s equity is increased.
10,000.00 
4. How is each amount entered in the accounts?
Assets increase on the debit side.
Owner’s equity accounts increase on the credit side.
Lesson 4-1, page 69

9. A FIVE-COLUMN JOURNAL
Lesson 4-1, page 66

10. RECEIVED CASH FROM OWNER AS AN INVESTMENT
August 1. Received cash from owner as an investment, $10, Receipt No. 1. 1 2 4 3
1. Write the date.
2. Debit Cash.
3. Credit Barbara Treviño, Capital.
4. Write the source document number.
Lesson 4-1, page 69

11. PAID CASH FOR SUPPLIES 1 2 4 3 1. Write the date. 2. Debit Supplies.
3. Credit Cash.
4. Write the source document number.
Lesson 4-1, page 70

12. TERMS REVIEW journal journalizing special amount column
general amount column
entry
double-entry accounting
source document
check
invoice
sales invoice
receipt
memorandum
Lesson 4-1, page 71