Transcription of Accounting Lesson 3-1
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Accounting Lesson 3-1
Lesson 3-110/7/2008 GREEN1 century 21 Accounting Thomson/South-WesternLESSON 3 Lesson 3--11 Journals, Source Documents, and Recording Entries in a JournalCENTURY 21 Accounting Thomson/South-Western2 Lesson 3-1 Advantages of Using a JournalAdvantages of Using a Journal Accuracy- journal includes debit and credit parts of each transaction recorded in ONE place Chronological Order transactions are recorded in a journal in order by date Double-Entry Accounting both the debit and credit amounts are recorded assures debits equal creditsLESSON 3-110/7/2008 GREEN2 century 21 Accounting Thomson/South-Western3 Lesson 3-1A GENERAL JOURNALA GENERAL JOURNAL page 57 century 21 Accounting Thomson/South-Western4 Lesson 3-1 CONCEPT:CONCEPT: Objective Evidence: A source document is prepared for each transactionLESSON 3-110/7/2008 GREEN3 century 21 Accounting Thomson/South-Western5 Lesson 3-1 Source Document Source Document -- CheckCheckpage 58 Used for all cash paymentsCENTURY 21 Accounting Thomson/South-Western6 Lesson 3-1 Source Document Source Document Sales InvoiceSales Invoicepage 58 Used for recording a sale on accountLESSON 3-110/7/2008 GREEN4 century 21 Accounting Thomson/South-Western7 Lesson 3-1 Source Document Source D
LESSON 3-1 10/7/2008 GREEN 1 CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 3LESSON 3-1 Journals, Source Documents, and Recording Entries in a
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