1. Completed Accounting Forms and Making Correcting Entries
LESSON 4-4
Completed Accounting Forms and Making Correcting Entries

2. JOURNAL PAGE WITH POSTING COMPLETED
LESSON 4-4

3. MEMORANDUM FOR A CORRECTING ENTRY
page 108
LESSON 4-4

4. JOURNAL ENTRY TO RECORD A CORRECTING ENTRY
page 108
November 13. Discovered that a payment of cash for advertising in October was journalized and posted in error as a debit to Miscellaneous Expense instead of Advertising Expense, $ Memorandum No. 15. 1
Date 2
Debit 4
Source Document 3
Credit
LESSON 4-4

5. Lesson 4-4
12/7/2018
TERMS REVIEW
page 109
correcting entry – a journal entry made to correct an error in a previous journal.
audit – an official financial examination of an individual’s or organization’s accounts.
LESSON 4-4