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Lesson 16 1
- 1. LESSON 16-1 Recording Adjusting Entries CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
- 2. ADJUSTING ENTRIES RECORDED FROM A WORK SHEET 3 2 1 4 6 5 7 2 page 480 1. Heading 2. Date 3. Identify the first adjustment 4. Account debited 5. Debit 6. Account credited 7. Credit 8. Continue down the Adjustments columns CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 16-1
- 3. 3 ADJUSTING ENTRY FOR ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning page 482 LESSON 16-1
- 4. ADJUSTING ENTRY FOR MERCHANDISE INVENTORY CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 4 page 482 LESSON 16-1
- 5. 5 ADJUSTING ENTRY FOR SUPPLIES— OFFICE CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning page 483 LESSON 16-1
- 6. 6 ADJUSTING ENTRY FOR SUPPLIES— STORE CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning page 483 LESSON 16-1
- 7. ADJUSTING ENTRY FOR PREPAID INSURANCE CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 7 page 484 LESSON 16-1
- 8. 8 ADJUSTING ENTRY FOR DEPRECIATION —OFFICE EQUIPMENT CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning page 484 LESSON 16-1
- 9. 9 ADJUSTING ENTRY FOR DEPRECIATION —STORE EQUIPMENT CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning page 485 LESSON 16-1
- 10. ADJUSTING ENTRY FOR FEDERAL INCOME TAXES CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 10 page 485 LESSON 16-1