LESSON 4 3 Completed General Ledger Proving Cash

LESSON 4 -3 Completed General Ledger, Proving Cash, and Making Correcting Entries CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

2 GENERAL LEDGER WITH POSTING COMPLETED page 102 (continued on next slide) CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 4 -3

3 GENERAL LEDGER WITH POSTING COMPLETED page 103 (continued on next slide) CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 4 -3

4 GENERAL LEDGER WITH POSTING COMPLETED page 103 (continued on next slide) CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 4 -3

5 GENERAL LEDGER WITH POSTING COMPLETED page 104 (continued on next slide) CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 4 -3

6 GENERAL LEDGER WITH POSTING COMPLETED page 104 (continued on next slide) CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 4 -3

7 GENERAL LEDGER WITH POSTING COMPLETED page 105 (continued on next slide) CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 4 -3

8 GENERAL LEDGER WITH POSTING COMPLETED page 105 (continued from previous slide) CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 4 -3

9 PROVING CASH CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning page 106 LESSON 4 -3

10 MEMORANDUM FOR A CORRECTING ENTRY CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning page 106 LESSON 4 -3

11 JOURNAL ENTRY TO RECORD A CORRECTING ENTRY page 107 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. 1 2 Date 4 Credit Debit Source Document 3 CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 4 -3

12 TERMS REVIEW page 108 n proving cash n correcting entry CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 4 -3