1. CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 4-3 Completed General Ledger, Proving Cash, and Making Correcting Entries

2. CENTURY 21 ACCOUNTING © Thomson/South-Western 2 LESSON 4-3 GENERAL LEDGER WITH POSTING COMPLETED page 102 (continued on next slide)

3. CENTURY 21 ACCOUNTING © Thomson/South-Western 3 LESSON 4-3 GENERAL LEDGER WITH POSTING COMPLETED page 103 (continued on next slide)

4. CENTURY 21 ACCOUNTING © Thomson/South-Western 4 LESSON 4-3 GENERAL LEDGER WITH POSTING COMPLETED page 103 (continued on next slide)

5. CENTURY 21 ACCOUNTING © Thomson/South-Western 5 LESSON 4-3 GENERAL LEDGER WITH POSTING COMPLETED page 104 (continued on next slide)

6. CENTURY 21 ACCOUNTING © Thomson/South-Western 6 LESSON 4-3 GENERAL LEDGER WITH POSTING COMPLETED page 104 (continued on next slide)

7. CENTURY 21 ACCOUNTING © Thomson/South-Western 7 LESSON 4-3 GENERAL LEDGER WITH POSTING COMPLETED page 105 (continued on next slide)

8. CENTURY 21 ACCOUNTING © Thomson/South-Western 8 LESSON 4-3 GENERAL LEDGER WITH POSTING COMPLETED page 105 (continued from previous slide)

9. CENTURY 21 ACCOUNTING © Thomson/South-Western 9 LESSON 4-3 PROVING CASH page 106

10. CENTURY 21 ACCOUNTING © Thomson/South-Western 10 LESSON 4-3 MEMORANDUM FOR A CORRECTING ENTRY page 106

11. CENTURY 21 ACCOUNTING © Thomson/South-Western 11 LESSON 4-3 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, $140.00. Memorandum No. 15. JOURNAL ENTRY TO RECORD A CORRECTING ENTRY page 107 4 Source Document 3 Credit 1 Date 2 Debit

12. CENTURY 21 ACCOUNTING © Thomson/South-Western 12 LESSON 4-3 TERMS REVIEW proving cash correcting entry page 108