1. T ERMS REVIEW journal journalizing entry general journal double-entry accounting source document Lesson 4-1, page 71 check invoice sales invoice receipt memorandum

2. A GENERAL JOURNAL Lesson 4-1, page 66

3. CHECKS Lesson 4-1, page 67

4. SALES INVOICES Lesson 4-1, page 67

5. OTHER SOURCE DOCUMENTS Lesson 4-1, page 68

6. RECEIVED CASH FROM OWNER AS AN INVESTMENT Lesson 4-1, page 69 August 1. Received cash from owner as an investment, $10,000.00. Receipt No. 1.

7. RECEIVED CASH FROM OWNER AS AN INVESTMENT Lesson 4-1, page 69 August 1. Received cash from owner as an investment, $10,000.00. Receipt No. 1. 1. Write the date. 4.Write the source document number. 2.Debit Cash. 3.Credit Barbara Treviño, Capital. 1 32 4

8. 3.Credit Cash. PAID CASH FOR SUPPLIES Lesson 4-1, page 70 1. Write the date. 4.Write the source document number. 2.Debit Supplies. 1 3 2 4

9. RECEIVED CASH FROM SALES Lesson 4-3, page 76 August 12. Received cash from sales, $325.00. Tape No. 12. 1 2 4 1.Write the date. 2.Debit Cash. 3.Credit Sales. 4.Write the source document number. 3

10. SOLD SERVICES ON ACCOUNT Lesson 4-3, page 77 August 12. Sold services on account to Kids Time, $200.00. Sales Invoice No. 1. 1 3 4 1.Write the date. 2.Debit Accounts Receivable—Kids Time. 3.Credit Sales. 4.Write the source document number. 2

11. PAID CASH FOR AN EXPENSE Lesson 4-3, page 78 August 12. Paid cash for rent, $250.00. Check No. 4. 1 3 4 1.Write the date. 2.Debit Rent Expense. 3.Credit Cash. 4.Write the source document number. 2

12. RECEIVED CASH ON ACCOUNT Lesson 4-3, page 79 August 12. Received cash on account from Kids Time, $100.00. Receipt No. 2. 1 2 4 1.Write the date. 2.Debit Cash. 3.Credit Accounts Receivable—Kids Time. 4.Write the source document number. 3

13. PAID CASH TO OWNER FOR PERSONAL USE Lesson 4-3, page 80 1 3 4 August 12. Paid cash to owner for personal use, $100.00. Check No. 6. 1.Write the date. 2.Debit Barbara Treviño, Drawing. 3.Credit Cash. 4.Write the source document number. 2

14. A COMPLETED JOURNAL PAGE Lesson 4-4, page 82

15. STARTING A NEW GENERAL JOURNAL PAGE Lesson 4-4, page 83

16. STANDARD ACCOUNTING PRACTICES Lesson 4-4, page 84 5 1 3 4 2 6 5