1. RECORDING A DISHONORED CHECK ON A CHECK STUB
1. Write Dishonored Check $50.00.
2. Write the amount of the dishonored check.
3. Calculate and record the new subtotal. 2 1 3
Lesson 6-3, page 136

2. JOURNALIZING A DISHONORED CHECK
November 29. Received notice from the bank of a dishonored check from Learn N Play, $35.00, plus $15.00 fee; total, $ Memorandum No. 55.
Cash
Accounts Rec.—Learn N Play
1. Which accounts are affected?
Accounts Receivable—Learn N Play
Cash
Debit
Normal Balance
50.00
2. How is each account classified?
Accounts Receivable—Learn N Play is an asset account.
Cash is an asset account. 
Debit
Normal Balance
3. How is each classification changed?
Assets are increased.
Assets are decreased.
50.00 
4. How is each amount entered in the accounts?
Assets increase on the debit side.
Assets decrease on the credit side.
Lesson 6-3, page 137

3. JOURNALIZING A DISHONORED CHECK4 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

4. JOURNALIZING AN ELECTRONIC FUNDS TRANSFER4 3 1 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

5. JOURNALIZING A DEBIT CARD TRANSACTION4 3 1 2
1. Write the date.
2. Debit Supplies.
3. Credit Cash.
4. Write the source document number.
Lesson 6-3, page 139

6. TERMS REVIEW dishonored check electronic funds transfer debit card
Lesson 6-3, page 140