1. CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 5-1 Checking Accounts

2. CENTURY 21 ACCOUNTING © Thomson/South-Western 2 LESSON 5-1 DEPOSITING CASH page 119

3. CENTURY 21 ACCOUNTING © Thomson/South-Western 3 LESSON 5-1 DEPOSIT RECORDED ON A CHECK STUB page 119

4. CENTURY 21 ACCOUNTING © Thomson/South-Western 4 LESSON 5-1 ENDORSEMENTS page 120 Blank Endorsement Special Endorsement Restrictive Endorsement

5. CENTURY 21 ACCOUNTING © Thomson/South-Western 5 LESSON 5-1 5.Write the amount of the check. 2.Write the date of the check. 3.Write to whom the check is to be paid. 4.Record the purpose of the check. 1.Write the amount of the check. 6.Calculate the new checking account balance. COMPLETED CHECK STUB page 121 1 2 3 4 5 6

6. CENTURY 21 ACCOUNTING © Thomson/South-Western 6 LESSON 5-1 COMPLETED CHECK 7.Write the date. page 121 1112 10 98 7 10.Write the amount in words. 8.Write to whom the check is to be paid. 9.Write the amount in figures. 11.Write the purpose of the check. 12.Sign the check.

7. CENTURY 21 ACCOUNTING © Thomson/South-Western 7 LESSON 5-1 1.Record the date in the Date column. 2.Write the word VOID in the Account Title column 3.Write the check number in the Doc. No. column. 4.Place a check mark in the Post. Ref. column. 5.Place a dash in both the Debit and Credit columns. RECORDING A VOIDED CHECK page 122 1 2 3 4 5

8. CENTURY 21 ACCOUNTING © Thomson/South-Western 8 LESSON 5-1 TERMS REVIEW code of conduct checking account endorsement blank endorsement special endorsement restrictive endorsement postdated check page 123