1. CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 6-2 Planning Adjusting Entries on a Work Sheet

2. CENTURY 21 ACCOUNTING © Thomson/South-Western 2 LESSON 6-2 SUPPLIES ADJUSTMENT ON A WORK SHEET 1 2 page 158 3 1.Write the debit amount. 2.Write the credit amount. 3.Label the two parts of this adjustment.

3. CENTURY 21 ACCOUNTING © Thomson/South-Western 3 LESSON 6-2 PREPAID INSURANCE ADJUSTMENT ON A WORK SHEET page 159 1 2 3 1.Write the debit amount. 2.Write the credit amount. 3.Label the two parts of this adjustment.

4. CENTURY 21 ACCOUNTING © Thomson/South-Western 4 LESSON 6-2 PROVING THE ADJUSTMENTS COLUMNS OF A WORK SHEET page 160 3.Rule double lines. 2.Add both the Adjustments Debit and Credit columns. Write each column’s total. 1.Rule a single line. 1 3 2

5. CENTURY 21 ACCOUNTING © Thomson/South-Western 5 LESSON 6-2

6. CENTURY 21 ACCOUNTING © Thomson/South-Western 6 LESSON 6-2 1

7. CENTURY 21 ACCOUNTING © Thomson/South-Western 7 LESSON 6-2 (b) 10000 4 (a) 71500 3 496400 10000 15000 11000 10000 102500 120000 20000 5000 500000 62500 356500 21300 2800 30000 881500 81500 1 2 5

8. CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 6-4 Finding and Correcting Errors on the Work Sheet

9. CENTURY 21 ACCOUNTING © Thomson/South-Western 9 LESSON 6-4 CORRECTING AN ERROR IN POSTING TO THE WRONG ACCOUNT page 168 1.Draw a line through the entire incorrect entry. Recalculate the account balance and correct the work sheet. 2 Correct entry 1 Incorrect entry 2.Record the posting in the correct account. Recalculate the account balance, and correct the work sheet.

10. CENTURY 21 ACCOUNTING © Thomson/South-Western 10 LESSON 6-4 CORRECTING AN INCORRECT AMOUNT 1 2 3 page 169 1.Draw a line through the incorrect amount. 2.Write the correct amount just above the correction in the same space. 3.Recalculate the account balance, and correct the account balance on the work sheet.

11. CENTURY 21 ACCOUNTING © Thomson/South-Western 11 LESSON 6-4 CORRECTING AN AMOUNT POSTED TO THE WRONG COLUMN 46 page 169 6.Recalculate the account balance, and correct the work sheet. 5.Record the posting in the correct amount column. 4.Draw a line through the incorrect item in the account. 1 2 3 5