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LESSON 4-3

LESSON 4-3. Completed General Ledger, Proving Cash, and Making Correcting Entries. (continued on next slide). GENERAL LEDGER WITH POSTING COMPLETED. page 102. GENERAL LEDGER WITH POSTING COMPLETED. page 103. (continued on next slide). GENERAL LEDGER WITH POSTING COMPLETED. page 103.

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LESSON 4-3

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  1. LESSON 4-3 Completed General Ledger, Proving Cash, and Making Correcting Entries

  2. (continued on next slide) GENERAL LEDGER WITH POSTING COMPLETED page 102 LESSON 4-3

  3. GENERAL LEDGER WITH POSTING COMPLETED page 103 (continued on next slide) LESSON 4-3

  4. GENERAL LEDGER WITH POSTING COMPLETED page 103 (continued on next slide) LESSON 4-3

  5. GENERAL LEDGER WITH POSTING COMPLETED page 104 (continued on next slide) LESSON 4-3

  6. GENERAL LEDGER WITH POSTING COMPLETED page 104 (continued on next slide) LESSON 4-3

  7. GENERAL LEDGER WITH POSTING COMPLETED page 105 (continued on next slide) LESSON 4-3

  8. GENERAL LEDGER WITH POSTING COMPLETED page 105 (continued from previous slide) LESSON 4-3

  9. Proving Cash: Determining that the amount of cash agrees with the balance of the cash account in the accounting records. *Completed monthly.

  10. PROVING CASH page 106 LESSON 4-3

  11. MEMORANDUM FOR A CORRECTING ENTRY page 106 LESSON 4-3

  12. CORRECTING ENTRY • A journal entry made to correct an error in the ledger is called a correcting entry LESSON 4-3

  13. 1 Date 2 Debit 3 Credit 4 Source Document 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. LESSON 4-3

  14. TERMS REVIEW page 108 • proving cash • correcting entry LESSON 4-3

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