century 21 accounting © thomson/south-western lesson 2-1 name: _______________ period: ______...
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CENTURY 21 ACCOUNTING © Thomson/South-Western
LESSON 2-1LESSON 2-1
NAME: _______________
PERIOD: ______
Departmental Sales on Account and Sales Returns and Allowances
CENTURY 21 ACCOUNTING © Thomson/South-Western
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LESSON 2-1
June 1. Sold audio equipment on account to Kim Electronics, $280.00, plus sales tax, $23.10; total, $303.10. Sales Invoice No. 101.
1. Write the date.
5. Write the sales tax payable amount.
4. ______________________________
3. Write the sales invoice number.
2. ____________________________
6. ____________________________
JOURNALIZING SALES ON ACCOUNTJOURNALIZING SALES ON ACCOUNT page 37
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CENTURY 21 ACCOUNTING © Thomson/South-Western
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LESSON 2-1
4. ____________________________________
3. Enter amount in Debit column.
2. _________________________________
1. Write date.
5. Write customer number in Post. Ref. column of sales journal.
POSTING FROM A SALES JOURNAL TO POSTING FROM A SALES JOURNAL TO THE ACCOUNTS RECEIVABLE LEDGERTHE ACCOUNTS RECEIVABLE LEDGER page 38
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CENTURY 21 ACCOUNTING © Thomson/South-Western
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LESSON 2-1
3. Enter debit amount.
2. Write ____________________.
4. __________________________1. Write date.
5. Write general ledger account number in parentheses.
POSTING FROM A SALES JOURNAL POSTING FROM A SALES JOURNAL TO A GENERAL LEDGER ACCOUNTTO A GENERAL LEDGER ACCOUNT page 39
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LESSON 2-1
June 5. Granted credit to Kim Electronics for audio equipment returned, $130, plus sales tax, $10.73, from Sales Invoice No. 101; total, $140.73. Credit Memo No. 43.
JOURNALIZING SALES JOURNALIZING SALES RETURNS AND ALLOWANCESRETURNS AND ALLOWANCES page 40
3. Record credit memo number.
4. Write debit amounts.
1. Write date.
2. ________________________
5. ____________________________.
6. _______________________________
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7. Write credit amount.
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LESSON 2-1
POSTING FROM GENERAL JOURNALPOSTING FROM GENERAL JOURNAL page 41
2. ____________________________
1. Date
5. ______________
3. Debit amounts
4. Credit amount11
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