TTERMS REVIEWERMS REVIEWjournal

journalizing

entry

general journal

double-entry accounting

source document

Lesson 4-1, page 71Lesson 4-1, page 71

check

invoice

sales invoice

receipt

memorandum

A GENERAL JOURNALA GENERAL JOURNAL

Lesson 4-1, page 66Lesson 4-1, page 66

CHECKSCHECKS

Lesson 4-1, page 67Lesson 4-1, page 67

SALES INVOICESSALES INVOICES

Lesson 4-1, page 67Lesson 4-1, page 67

OTHER SOURCE DOCUMENTSOTHER SOURCE DOCUMENTS

Lesson 4-1, page 68Lesson 4-1, page 68

RECEIVED CASH FROM OWNER AS AN INVESTMENTRECEIVED CASH FROM OWNER AS AN INVESTMENT

Lesson 4-1, page 69Lesson 4-1, page 69

August 1. Received cash from owner as an investment, $10,000.00. Receipt No. 1.

RECEIVED CASH FROM OWNER AS AN INVESTMENTRECEIVED CASH FROM OWNER AS AN INVESTMENT

Lesson 4-1, page 69Lesson 4-1, page 69

August 1. Received cash from owner as an investment, $10,000.00. Receipt No. 1.

1. Write the date.

4. Write the source document number.

2. Debit Cash.

3. Credit Barbara Treviño, Capital.

1

3

2

4

3. Credit Cash.

PAID CASH FOR SUPPLIESPAID CASH FOR SUPPLIES

Lesson 4-1, page 70Lesson 4-1, page 70

1. Write the date.

4. Write the source document number.2. Debit Supplies.

13

24

RECEIVED CASH FROM SALESRECEIVED CASH FROM SALES

Lesson 4-3, page 76Lesson 4-3, page 76

August 12. Received cash from sales, $325.00. Tape No. 12.

1

24

1. Write the date.

2. Debit Cash.

3. Credit Sales.

4. Write the source document number.

3

SOLD SERVICES ON ACCOUNTSOLD SERVICES ON ACCOUNT

Lesson 4-3, page 77Lesson 4-3, page 77

August 12. Sold services on account to Kids Time, $200.00. Sales Invoice No. 1.

1

3

4

1. Write the date.

2. Debit Accounts Receivable—Kids Time.

3. Credit Sales.

4. Write the source document number.

2

PAID CASH FOR AN EXPENSEPAID CASH FOR AN EXPENSE

Lesson 4-3, page 78Lesson 4-3, page 78

August 12. Paid cash for rent, $250.00. Check No. 4.

1 34

1. Write the date.

2. Debit Rent Expense.

3. Credit Cash.

4. Write the source document number.

2

RECEIVED CASH ON ACCOUNTRECEIVED CASH ON ACCOUNT

Lesson 4-3, page 79Lesson 4-3, page 79

August 12. Received cash on account from Kids Time, $100.00. Receipt No. 2.

124

1. Write the date.

2. Debit Cash.

3. Credit Accounts Receivable—Kids Time.

4. Write the source document number.

3

PAID CASH TO OWNER FOR PERSONAL USEPAID CASH TO OWNER FOR PERSONAL USE

Lesson 4-3, page 80Lesson 4-3, page 80

1

3

4

August 12. Paid cash to owner for personal use, $100.00. Check No. 6.

1. Write the date.

2. Debit Barbara Treviño, Drawing.

3. Credit Cash.

4. Write the source document number.

2

A COMPLETED JOURNAL PAGEA COMPLETED JOURNAL PAGE

Lesson 4-4, page 82Lesson 4-4, page 82

STARTING A NEW GENERAL JOURNAL PAGESTARTING A NEW GENERAL JOURNAL PAGE

Lesson 4-4, page 83Lesson 4-4, page 83

STANDARD ACCOUNTING PRACTICESSTANDARD ACCOUNTING PRACTICES

Lesson 4-4, page 84Lesson 4-4, page 84

5

1

3

4

2

6

5