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LESSON 5-3 Dishonored Checks and Electronic Banking

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Presentation on theme: "LESSON 5-3 Dishonored Checks and Electronic Banking"— Presentation transcript:

1 LESSON 5-3 Dishonored Checks and Electronic Banking
8/26/2019 LESSON 5-3 Dishonored Checks and Electronic Banking

2 RECORDING A DISHONORED CHECK ON A CHECK STUB
page 129 1. Write Dishonored check $ on the line under the heading “Other.” 2. Write the total of the dishonored check in the amount column. 1 2 3 3. Calculate and record the new subtotal on the Subtotal line. LESSON 5-3

3 JOURNALIZING A DISHONORED CHECK
page 130 November 29. Received notice from the bank of a dishonored check from Campus Internet Café, $70.00, plus $35.00 fee; total, $ Memorandum No. 55. 1 4 2 3 1. Date. Write the date. 2. Debit. Write the title of the account to be debited. 3. Credit. Write the amount credited. 4. Source document. Write the source document number. LESSON 5-3

4 JOURNALIZING AN ELECTRONIC FUNDS TRANSFER
page 131 September 2. Paid cash on account to Kelson Enterprises, $350.00, using EFT. Memorandum No. 10. 4 2 1 3 1. Date. Write the date. 2. Debit. Write the title of the account to be debited. Record the amount debited. 3. Credit. Record the amount credited. 4. Source document. Write the source document number. LESSON 5-3

5 JOURNALIZING A DEBIT CARD TRANSACTION
page 132 September 5. Purchased supplies, $24.00, using debit card. Memorandum No. 12. 4 2 1 3 1. Date. Write the date. 2. Debit. Write the title of the account to be debited. Record the amount debited. 3. Credit. Record the amount credited. 4. Source document. Write the source document number. LESSON 5-3

6 TERMS REVIEW dishonored check electronic funds transfer debit card
page 133 dishonored check electronic funds transfer debit card LESSON 5-3

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