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CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 5-1 LESSON 5-1 Checking Accounts

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Page 1: Lesson05 1g

CENTURY 21 ACCOUNTING © Thomson/South-Western

LESSON 5-1LESSON 5-1

Checking Accounts

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CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 5-1

DEPOSITING CASHDEPOSITING CASH page 119

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CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 5-1

DEPOSIT RECORDED ON A DEPOSIT RECORDED ON A CHECK STUBCHECK STUB page 119

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CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 5-1

ENDORSEMENTSENDORSEMENTS page 120

Blank EndorsementBlank Endorsement

Special EndorsementSpecial Endorsement

Restrictive EndorsementRestrictive Endorsement

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CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 5-1

5. Write the amount of the check.

2. Write the date of the check.

3. Write to whom the check is to be paid.

4. Record the purpose of the check.

1. Write the amount of the check.

6. Calculate the new checking account balance.

COMPLETED CHECK STUBCOMPLETED CHECK STUB page 121

1122

33

44

5566

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CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 5-1

COMPLETED CHECKCOMPLETED CHECK

7. Write the date.

page 121

1111 1212

1010

9988

77

10. Write the amount in words.

8. Write to whom the check is to be paid.

9. Write the amount in figures.

11. Write the purpose of the check.

12. Sign the check.

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CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 5-1

1. Record the date in the Date column.

2. Write the word VOID in the Account Title column

3. Write the check number in the Doc. No. column.

4. Place a check mark in the Post. Ref. column.

5. Place a dash in both the Debit and Credit columns.

RECORDING A VOIDED CHECKRECORDING A VOIDED CHECK page 122

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CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 5-1

TERMS REVIEWTERMS REVIEW

code of conduct checking account endorsement blank endorsement special endorsement restrictive endorsement postdated check

page 123