1. LESSON 4-3 Preparing a Work Sheet for a Departmentalized Business
2/28/2019
LESSON 4-3
Preparing a Work Sheet for a Departmentalized Business
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2. PROVING THE ACCURACY OF POSTING TO SUBSIDIARY LEDGERS
page 99
LESSON 4-3

3. DEPARTMENTAL WORK SHEET
LESSON 4-3
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DEPARTMENTAL WORK SHEET
pages
LESSON 4-3
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4. DEPARTMENTAL WORK SHEET
pages
LESSON 4-3

5. ADJUSTMENT INFORMATION
page 104
LESSON 4-3

6. ADJUSTMENTS SHOWN ON WORK SHEET
page 104
Percentage
Total Sales on Account
Estimated Uncollectible Accounts Expense × =
$210,940.00 × =
$2,109.40 1%
LESSON 4-3

7. DEPARTMENTAL AND COMPANY LOSS ON A WORK SHEET
page 109 1 2 3 4 5
1. Write department loss in Departmental Margin Statement Credit column.
2. Write department loss in Income Statement Debit column.
3. Record company loss in Income Statement Credit column.
4. Record company loss in Balance Sheet Debit column.
5. Add description.
LESSON 4-3

8. TERMS REVIEW schedule of accounts receivable
page 110
schedule of accounts receivable
schedule of accounts payable
work sheet
trial balance
plant assets
depreciation expense
LESSON 4-3