2. Dishonored Checks Txtbk p. 129 No. 345$ Date: 20 To: For: BAL. BRO'T. FOR'D………………………………. 6128.00 AMT. DEPOSITED…… SUBTOTAL 6128.00 OTHER: 105.00 SUBTOTAL…………………………. AMT. THIS CHECK…………………. BAL. CAR'D. FOR'D……………….. Recording a dishonored check on a check stub Write Dishonored check $105 on the”Other” loine Write the total of the dishonored check in the amount column Calculate and record the new subtotal on the subtotal line. Date Dishonored Check 105.00 6023.00

3. Dishonored Checks: Journalizing Txtbk p. 130 Journal the dishonored check Write the date Write the title of the account for the dishonored check “Accts Rec – Campus Internet Café” Record amount in the General Account debit column Credit cash Record the source document – Memorandum

4. Electronic Funds Transfer Txtbk p. 131 No. 345$ Date: 20 To: For: BAL. BRO'T. FOR'D………………………………. 6023.00 AMT. DEPOSITED…… SUBTOTAL 6023.00 OTHER: 350.00 SUBTOTAL…………………………. AMT. THIS CHECK…………………. BAL. CAR'D. FOR'D……………….. Recording a dishonored check on a check stub Write EFT, Payee, Amount the”Other” line Write the total of the EFT in the amount column Calculate and record the new subtotal on the subtotal line. Date EFT Kelson Enterprises 350.00 5673.00

5. Electronic Funds Transfer: Journalizing Txtbk p. 130 Journal the electronic funds transfer Write the date Write the title of the account for the EFT “Accts Payable – Kelson Enterprises Record amount in the General Account debit column Credit cash Record the source document – Memorandum

6. Debit Card Transaction Txtbk p. 132 No. 345$ Date: 20 To: For: BAL. BRO'T. FOR'D………………………………. 5673.00 AMT. DEPOSITED…… SUBTOTAL 5673.00 OTHER: 24.00 SUBTOTAL…………………………. AMT. THIS CHECK…………………. BAL. CAR'D. FOR'D……………….. Recording a dishonored check on a check stub Write Debit Card, Purchase type, & Amount on the”Other” line Write the total of the Debit Card transaction in the amount column Calculate and record the new subtotal on the subtotal line. Date Debit Card – Supplies - $24.00 5649.00

7. Practice! Work Together 5-3 WP p. 97, Txtbk p. 133 Homework: OYO 5-3

8. PETTY CASH Read the article about Petty Cash Petty Cash: An amount of cash kept on hand and used for making small payments

9. Starting a Petty Cash Fund: Journalizing Txtbk p. 134 Journal the start of a petty cash fund: Write the date Write “Petty Cash” in the account title Record amount in the General Account debit column Credit cash Record the source document – Check number The Petty Cash slip: A form showing proof of a petty cash payment

10. Replenishing the Petty Cash Fund: Journalizing Txtbk p. 136 Journal the replenishing of the petty cash fund: Record the petty cash transactions that have occurred and make a check payment for the total amount of these transactions Write the date you are replenishing the account Write the title of each account to be debited Record the amount of each transaction in the General Account debit column ON THE FIRST TRANSACTION ONLY: Credit cash the total amount of all petty cash transactions Record the source document – Check number Use the Petty Cash Slips