1. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 8-1 Recording Adjusting Entries

2. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 2 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.

3. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 3 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.

4. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 4 LESSON 8-1 TERM REVIEW adjusting entries – journal entries recorded to update general ledger accounts at the end of a fiscal period page 205