Chapter 6 review slides.

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Chapter 6 review slides

BLANK ENDORSEMENT, SPECIAL ENDORSEMENT, AND RESTRICTIVE ENDORSEMENT Lesson 6-1, page 127

RECORDING A VOIDED CHECK  4 1 2 3 5 1. Record the date. 2. Write the word VOID in the account title. 3. Write the check number. 4. Place a check mark in the Post. Ref. column. 5. Place a dash in the Cash Credit column. Lesson 6-1, page 129

BANK STATEMENT RECONCILIATION 1. Date 1 2. Check Stub Balance 2 5 3. Service Charge 3 6 4. Adjusted Check Stub Balance 7 8 5. Bank Statement Balance 6. Outstanding Deposits 9 4 10 7. Subtotal 8. Outstanding Checks 9. Adjusted Bank Balance Lesson 6-2, page 132 10. Compare Adjusted Balances

RECORDING A BANK SERVICE CHARGE ON A CHECK STUB 1. Write Service Charge. 2. Write the amount of the service charge. 3. Calculate and record the new subtotal. 2 1 3 Lesson 6-2, page 133

JOURNALIZING A BANK SERVICE CHARGE 1 2 4 3 1. Write the date. 2. Debit Miscellaneous Expense. 3. Credit Cash. 4. Write the source document number. Lesson 6-2, page 134

JOURNALIZING A DISHONORED CHECK 4 3 1 2 1. Write the date. 2. Debit Accounts Receivable—Learn N Play. 3. Credit Cash. 4. Write the source document number. Lesson 6-3, page 137

JOURNALIZING AN ELECTRONIC FUNDS TRANSFER 3 1 4 2 1. Write the date. 2. Debit Accounts Payable—Kelson Enterprises. 3. Credit Cash. 4. Write the source document number. Lesson 6-3, page 138

JOURNALIZING A DEBIT CARD TRANSACTION 3 4 1 2 1. Write the date. 2. Debit Supplies. 3. Credit Cash. 4. Write the source document number. Lesson 6-3, page 139

ESTABLISHING A PETTY CASH FUND 4 3 1 2 1. Write the date. 2. Debit Petty Cash. 3. Credit Cash. 4. Write the source document number. Lesson 6-4, page 141

REPLENISHING PETTY CASH 4 3 2 1 1. Write the date. 2. Debit Miscellaneous Expense and Advertising Expense. 3. Credit Cash. 4. Write the source document number. Lesson 6-4, page 143