1. CENTURY 21 ACCOUNTING © Thomson/South-Western CHAPTER 10 Journalizing Sales And Cash Receipts Using Special Journals Terms-see page 268

2. CENTURY 21 ACCOUNTING © Thomson/South-Western CHAPTER 10 OBJECTIVES Define terms-page 268 Identify accounting concepts Journalize sales on account using a sales journal Journalize cash receipts using a cash receipts journal Record sales returns and allowances using a general journal

3. CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 10-1 Journalizing Sales on Account Using a Sales Journal

4. CENTURY 21 ACCOUNTING © Thomson/South-Western 4 LESSON 10-1 SALES TAX page 270

5. CENTURY 21 ACCOUNTING © Thomson/South-Western 5 LESSON 10-1 SALES OF MERCHANDISE ON ACCOUNT page 271

6. CENTURY 21 ACCOUNTING © Thomson/South-Western 6 LESSON 10-1 SALES JOURNAL page 272

7. CENTURY 21 ACCOUNTING © Thomson/South-Western 7 LESSON 10-1 SALES INVOICE page 272

8. CENTURY 21 ACCOUNTING © Thomson/South-Western 8 LESSON 10-1 SALE ON ACCOUNT 123456 page 273 November 3. Sold merchandise on account to Village Crafts, $540.00, plus sales tax, $32.40; total, $572.40. Sales Invoice No. 76. 1. Write the date. 6. Write the sales tax amount. 2. Write the customer name. 3. Write the sales invoice number. 4. Write the total amount owed by the customer. 5. Write the sales amount.

9. CENTURY 21 ACCOUNTING © Thomson/South-Western 9 LESSON 10-1 TOTALING, PROVING, AND RULING A SALES JOURNAL page 274

10. CENTURY 21 ACCOUNTING © Thomson/South-Western 10 LESSON 10-1 TERMS REVIEW customer sales tax sales journal page 275