PPT-LESSON 4-1 Using Accounts and

Preparing and Maintaining a Chart of Accounts Learning Objectives LO 1 Construct a chart of accounts for a service business organized as a proprietorship LO 2 Demonstrate correct principles for numbering accounts. Recording Adjusting Entries. 2. LESSON 16-1. ADJUSTING ENTRIES RECORDED FROM A WORK SHEET. 3. page 480. 2. 1. 4. 5. 6. 7. 1. Heading. 2. Date. 3. Identify the first adjustment. 4. Account debited. 5. Debit. LO. 8. . Journalize and post the adjusting entries for supplies and prepaid insurance.. Adjusting Entry for Supplies. Journal entries recorded to update general ledger accounts at the end of a fiscal period are called . LO. 1. . . Calculate and record uncollectible accounts expense using the direct write-off method.. LESSON. 6-1. Direct Write-Off. Method of Recording. Uncollectible Accounts. Direct Write-Off of Losses from Uncollectible Accounts. LO. 4 . Account for sales returns and allowances.. LO. 5. Post a general journal to the accounts receivable ledger and general ledger.. LO. 6. . Record a correcting entry to the accounts receivable ledger.. Click on the letter of your choice to test your understanding.. A . deposit account that offers easy access to your money, offers the option to pay bills online or by electronic transfer, and offers the option to make purchases with an . Accounting in the real world & Internet Activity. What’s My Balance?. Record Sales Volume at Amazon.com. Answer the two critical thinking questions.. Internet Activity. www.sec.gov. Amazon.com. LO. 1. Explain the purpose of the allowance method for recording losses from uncollectible accounts.. LO. 2. Estimate uncollectible accounts expense using an aging of accounts receivable.. LO. 3. Income Tax. LO. 7. Post adjusting entries.. LO. 8. Adjust federal income tax payable.. LO. 9. Prepare an adjusted trial balance.. Learning Objectives. Adjusting Entries. LO7. SLIDE 2. Lesson 15-4. Sales . on . Account. LO. 1. . Explain the relationship between the . accounts receivable ledger and its . controlling account.. LO. 2. Record sales on account using a . sales journal.. Learning Objectives. g /g/. u. c. d. o. n. i. f. p. t. s. m. a. g. got. gas. g. dog. tag. g. g. tug. gap. fog. mug. dog. tag. pig. got. gas. gum. gut. Insert brief reinforcement activity and/or transition to next part of reading block.. Daniela Gabor. UWE Bristol. Background. Two waves of . liberalization post . 1990, fast (Czech Republic and Baltic States by 1996) and gradual . liberalizers . (Hu, Ro, . Bg. , . Sk. by 2006). . KA liberalization - condition for EU membership. Nasalized A. n. i. f. p. t. s. m. a. a. am. Sam. Pam. I . am. Sam.. an. fan. tan. I eat . an. apple.. am. an. am. Pam. an. fan. am. Sam. Pam. an. man. fan. pan. tan. Insert brief reinforcement activity and/or transition to next part of reading block.. and accounts. Learning objective. Students will learn how to keep accounts and devices safe, and what to do if security is breached. Learning outcomes. I can explain the different ways to keep accounts and devices safe, and demonstrate the skills needed to do so. e /. ĕ. /. b. g. u. c. d. o. n. i. f. p. t. s. m. a. e. men. get. e. end. Ed. e. e. men. set. fed. ten. get. bed. pet. beg. pen. bet. Insert brief reinforcement activity and/or transition to next part of reading block..