CENTURY 21 ACCOUNTING © Thomson/South-Western

LESSON 4-3LESSON 4-3

Completed General Ledger, Proving Cash, and Making Correcting Entries

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GENERAL LEDGER WITH POSTING GENERAL LEDGER WITH POSTING COMPLETEDCOMPLETED page 102

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GENERAL LEDGER WITH POSTING GENERAL LEDGER WITH POSTING COMPLETEDCOMPLETED page 103

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GENERAL LEDGER WITH POSTING GENERAL LEDGER WITH POSTING COMPLETEDCOMPLETED page 103

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GENERAL LEDGER WITH POSTING GENERAL LEDGER WITH POSTING COMPLETEDCOMPLETED page 104

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GENERAL LEDGER WITH POSTING GENERAL LEDGER WITH POSTING COMPLETEDCOMPLETED page 104

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GENERAL LEDGER WITH POSTING GENERAL LEDGER WITH POSTING COMPLETEDCOMPLETED page 105

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PROVING CASHPROVING CASH page 106

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MEMORANDUM MEMORANDUM FOR A CORRECTING ENTRYFOR A CORRECTING ENTRY page 106

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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.

JOURNAL ENTRY JOURNAL ENTRY TO RECORD A CORRECTING ENTRYTO RECORD A CORRECTING ENTRY page 107

44 Source DocumentSource Document

33CreditCredit

11 DateDate22 DebitDebit

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TERMS REVIEWTERMS REVIEW

proving cash correcting entry

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