1. LESSON 5-1
5/29/2018
LESSON 5-1
Cash Control
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2. DEPOSITING CASH
page 119
LESSON 5-1

3. DEPOSIT RECORDED ON A CHECK STUB
page 119
LESSON 5-1

4. ENDORSEMENTS Blank Endorsement Special Endorsement
page 120
Blank Endorsement
Special Endorsement
Restrictive Endorsement
LESSON 5-1

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

6. COMPLETED CHECK 7 8 9 10 11 12 7. Write the date.
page 121 7 8 9 10 11 12
7. Write the date.
10. Write the amount in words.
8. Write to whom the check is to be paid.
11. Write the purpose of the check.
12. Sign the check.
9. Write the amount in figures.
LESSON 5-1

7. RECORDING A VOIDED CHECK
LESSON 5-1
5/29/2018
RECORDING A VOIDED CHECK
page 122 2 4 1 3 5
1. Record the date.
2. Write the word VOID in the Account Title column
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 5-1
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8. TERMS REVIEW code of conduct checking account endorsement
page 123
code of conduct
checking account
endorsement
blank endorsement
special endorsement
restrictive endorsement
postdated check
LESSON 5-1

9. LESSON 5-1 Bank Reconciliation
5/29/2018
LESSON 5-2
Bank Reconciliation
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10. BANK STATEMENT
page 124
LESSON 5-1

11. BANK STATEMENT RECONCILIATION
LESSON 5-1
5/29/2018
BANK STATEMENT RECONCILIATION
page 125
1. Date 1
2. Check Stub Balance 2 5
3. Service Charge
4. Adjusted Check Stub Balance 6 3 7
5. Bank Statement Balance
6. Outstanding Deposits 8 4 9
7. Subtotal
8. Outstanding Checks 10
9. Adjusted Bank Balance
10. Compare Adjusted Balances
LESSON 5-2
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12. RECORDING A BANK SERVICE CHARGE ON A CHECK STUB
page 126
1. Write Service Charge $8.00 on the check stub under the heading “Other.”
2. Write the amount of the service charge in the amount column.
3. Calculate and record the new subtotal on the Subtotal line. 1 2 3
LESSON 5-1

13. JOURNALIZING A BANK SERVICE CHARGE
page 127
August 31. Received bank statement showing August bank service charge, $8.00. Memorandum No. 3. 4 1 2 3
1. Date. Write the date.
2. Debit. Write the title of the account to be debited. Record the amount debited.
3. Credit. Record the amount credited.
4. Source document. Write the source document number.
LESSON 5-1

14. TERM REVIEW
page 128
bank statement
LESSON 5-1

15. LESSON 5-1 Dishonored Checks and Electronic Banking
5/29/2018
LESSON 5-3
Dishonored Checks and Electronic Banking
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16. RECORDING A DISHONORED CHECK ON A CHECK STUB
page 129
1. Write Dishonored check $ on the line under the heading “Other.”
2. Write the total of the dishonored check in the amount column. 1 2 3
3. Calculate and record the new subtotal on the Subtotal line.
LESSON 5-1

17. JOURNALIZING A DISHONORED CHECK
page 130
November 29. Received notice from the bank of a dishonored check from Campus Internet Café, $70.00, plus $35.00 fee; total, $ Memorandum No. 55. 1 4 2 3
1. Date. Write the date.
2. Debit. Write the title of the account to be debited.
3. Credit. Write the amount credited.
4. Source document. Write the source document number.
LESSON 5-1

18. JOURNALIZING AN ELECTRONIC FUNDS TRANSFER
page 131
September 2. Paid cash on account to Kelson Enterprises, $350.00, using EFT. Memorandum No. 10. 4 2 1 3
1. Date. Write the date.
2. Debit. Write the title of the account to be debited. Record the amount debited.
3. Credit. Record the amount credited.
4. Source document. Write the source document number.
LESSON 5-1

19. JOURNALIZING A DEBIT CARD TRANSACTION
page 132
September 5. Purchased supplies, $24.00, using debit card. Memorandum No. 12. 4 2 1 3
1. Date. Write the date.
2. Debit. Write the title of the account to be debited. Record the amount debited.
3. Credit. Record the amount credited.
4. Source document. Write the source document number.
LESSON 5-1

20. TERMS REVIEW dishonored check electronic funds transfer debit card
page 133
dishonored check
electronic funds transfer
debit card
LESSON 5-1

21. LESSON 5-1
5/29/2018
LESSON 5-4
Petty Cash
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22. ESTABLISHING A PETTY CASH FUND
page 134
August 19. Paid cash to establish a petty cash fund, $ Check No. 8. 4 1 2 3
1. Date. Write the date.
2. Debit. Write the title of the account to be debited. Record the amount debited.
3. Credit. Record the amount credited.
4. Source document. Write the source document number.
LESSON 5-1

23. MAKING PAYMENTS FROM A PETTY CASH FUND WITH A PETTY CASH SLIP
page 135
LESSON 5-1

24. REPLENISHING PETTY CASH
page 136
August 31. Paid cash to replenish the petty cash fund, $30.00: miscellaneous expense, $20.00; advertising, $ Check No. 12. 4 1 2 3
1. Date. Write the date.
2. Debit. Write the title of the first account to be debited. Write the amount to be debited. Write the title of the second account to be debited. Record the amount to be debited.
3. Credit. Record the amount credited.
4. Source document. Write the source document number.
LESSON 5-1

25. TERMS REVIEW
page 138
petty cash
petty cash slip
LESSON 5-1