1. LESSON 8-1 Recording Adjusting Entries
8/2/2019
LESSON 8-1
Recording Adjusting Entries
Original created by M.C. McLaughlin, Thomson/South-Western
Modified by Deborah L. Burns, Johnston County Schools, West Johnston High School
GREEN

2. ADJUSTING ENTRY FOR SUPPLIES
page 202
1. Write the heading.
2. Write the date.
3. Write the title of the account debited. Record the debit amount. 1
4. Write the title of the account credited. Record the credit amount. 3 2 4
Journal entries recorded to update general ledger accounts at the end of a fiscal period are called adjusting entries
LESSON 8-1

3. ADJUSTING ENTRY FOR PREPAID INSURANCE
page 204
1. Write the date.
2. Write the title of the account debited. Record the debit amount.
3. Write the title of the account credited. Record the credit amount. 1 2 3
LESSON 8-1

4. TERM REVIEW
page 205
adjusting entries
LESSON 8-1