1. PURCHASES JOURNAL
Lesson 18-1, page 455

2. JOURNALIZING PURCHASES ON ACCOUNT
March 2. Purchased merchandise on account from Pro Golf Company, $7, Purchase Invoice No. 179.
Accounts Affected
Purchases
Accounts Payable
Classification
Cost
Liability
Change
Increased
Entered
Debit side
Credit side
Pro Golf Company
Purchases
GENERAL LEDGER
ACCOUNTS PAYABLE LEDGER
Accounts Payable
normal balance
normal balance 
7,254.00 
7,254.00
normal balance 
7,254.00
Lesson 18-1, page 456

3. JOURNALIZING PURCHASES ON ACCOUNT2 1 4 3
1. Date
2. Vendor Name
3. Purchase Invoice Number
4. Purchase Invoice Amount
Lesson 18-1, page 456

4. POSTING FROM A PURCHASES JOURNAL TO AN ACCOUNTS PAYABLE LEDGER2 1 3 5 4
1. Date
4. Balance
2. Journal Page Number
5. Vendor Number
3. Credit
Lesson 18-1, page 457

5. POSTING FROM A PURCHASES JOURNAL TO A GENERAL LEDGER
1. Rule a single line.
2. Write the date. 1
3. Write word Total. 2
4. Add the amount column, write total, rule double lines. 3 4 5 6
5. Post the amount total to the Debit column of Purchases.
6. Post the amount total to the Credit column of Accounts Payable.
Lesson 18-1, page 458

6. TERMS REVIEW corporation share of stock capital stock special journal
purchases journal
Lesson 18-1, page 459