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CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 3-1 Journals, Source Documents, and Recording Entries in a Journal.

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Presentation on theme: "CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 3-1 Journals, Source Documents, and Recording Entries in a Journal."— Presentation transcript:

1 CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 3-1 Journals, Source Documents, and Recording Entries in a Journal

2 CENTURY 21 ACCOUNTING © Thomson/South-Western 2 LESSON 3-1 A FIVE-COLUMN JOURNAL page 57

3 CENTURY 21 ACCOUNTING © Thomson/South-Western 3 LESSON 3-1 CHECKS page 58

4 CENTURY 21 ACCOUNTING © Thomson/South-Western 4 LESSON 3-1 SALES INVOICES page 58

5 CENTURY 21 ACCOUNTING © Thomson/South-Western 5 LESSON 3-1 OTHER SOURCE DOCUMENTS page 59 memorandum calculator tape receipt

6 CENTURY 21 ACCOUNTING © Thomson/South-Western 6 LESSON 3-1 RECEIVED CASH FROM OWNER AS AN INVESTMENT page 60 August 1. Received cash from owner as an investment, $5,000.00. Receipt No. 1. 1.Write the date in the Date column. 2.Write the debit amount in the Cash Debit column. 3.Record the credit amount in the General Credit column. Write the title of the account in the Account Title column. 4.Write the source document number in the Doc. No. column. 1 2 4 33

7 CENTURY 21 ACCOUNTING © Thomson/South-Western 7 LESSON 3-1 PAID CASH FOR SUPPLIES page 61 August 3. Paid cash for supplies, $275.00. Check No. 1. 1.Write the date in the Date column. 2.Record the debit amount in the General Debit column. Write the title of the account in the Account Title column. 3.Write the credit amount in the Cash Credit column. 4.Write the source document number in the Doc. No. column. 1 4 3 22

8 CENTURY 21 ACCOUNTING © Thomson/South-Western 8 LESSON 3-1 TERMS REVIEW journal journalizing special amount column general amount column entry double-entry accounting source document check invoice sales invoice receipt memorandum page 62


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