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CENTURY 21 ACCOUNTING © Thomson/South-Western 1 LESSON 8-1 Chapter Eight-Recording Adjusting And Closing Entries For A Service Business Objectives: Define terms Identify accounting concepts Record the adjusting and closing entries planned on the work sheet Prepare a post-closing trial balance
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CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 8-1 Recording Adjusting Entries
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CENTURY 21 ACCOUNTING © Thomson/South-Western 3 LESSON 8-1 ADJUSTING ENTRY FOR SUPPLIES 1 2 page 202 3 4 4.Write the title of the account credited. Record the credit amount. 3.Write the title of the account debited. Record the debit amount. 2.Write the date. 1.Write the heading.
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CENTURY 21 ACCOUNTING © Thomson/South-Western 4 LESSON 8-1 ADJUSTING ENTRY FOR PREPAID INSURANCE page 204 1 2 3 3.Write the title of the account credited. Record the credit amount. 2.Write the title of the account debited. Record the debit amount. 1.Write the date.
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CENTURY 21 ACCOUNTING © Thomson/South-Western 5 LESSON 8-1 TERM REVIEW adjusting entries page 205
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