1. JOURNALIZING AN INTERNATIONAL SALE1 2 3 4 5 6
1. Date
2. Check Mark
3. Memorandum Number
4. Check Mark
5. Sale Amount Credit
6. Sale Amount Debit
Lesson 19-4, page 506

2. JOURNALIZING TIME DRAFTS2 4 1 3 5 6
1. Date
2. Account Debited
3. Time Draft Number
4. Sale Amount Debit
5. Account Credit
6. Sale Amount Credit
Lesson 19-4, page 507

3. JOURNALIZING CASH RECEIPTS FROM TIME DRAFTS1 2 3 4 5
1. Date
2. Account Title
3. Receipt Number
4. Amount Received Credit
5. Amount Received Debit
Lesson 19-4, page 508

4. TERMS REVIEW exports imports contract of sale letter of credit
bill of lading
commercial invoice
draft
sight draft
time draft
trade acceptance
Lesson 19-4, page 509