Accounting, Monday, March 12
BELL RINGER
Answer the questions on
the worksheet from Lesson 10-2
Journalizing Cash Receipts Using a
Cash Receipts Journal
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
Tuesday, March 6
AGENDA
 Return Test Chapter 9
Finish Application Problem 10-2:
Journalizing cash receipts; proving and
ruling cash receipts journal
Lesson 10-3: Recording Transactions Using a
General Ledger
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
Assignment Monday, March 12
1. Bell Ringer Lesson 10-2
2. Aplia: On Your Own 10-2
Appl. Problem 10-2
3. Lesson 10-3: Read pgs.285-86
Define the three terms from Lesson 10-3
4. Complete Work Together 10-3, pg. 287
5. Aplia: On Your Own 10-3
Appl. Problem 10-3
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 10-3
Recording Transactions
Using a General Journal
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
5
TERMS REVIEW
page 287
 sales return
 sales allowance
 credit memorandum
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 10-3
6
CREDIT MEMORANDUM FOR SALES
RETURNS AND ALLOWANCES
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
page 285
LESSON 10-3
7
JOURNALIZING SALES RETURNS AND
ALLOWANCES
page 286
March 11. Granted credit to Village Crafts for merchandise returned, $58.50,
plus sales tax, $3.51, from S160; total, $62.01. Credit Memorandum No. 41.
2
4
1
3
5
7
1. Write the date.
2. Write Sales Returns and Allowances.
3. Write CM and the credit memorandum
number.
4. Write the amount of the sales return.
5. Write Sales Tax Payable.
8
6
9
6. Write the sales tax amount.
7. Write the accounts to be credited.
8. Draw a diagonal line in the Post.
Ref. column.
9. Write the total accounts receivable
amount.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 10-3