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Download Lesson 4-1 - Putnam County R1
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LESSON 4-1 Preparing a Chart of Accounts CENTURY 21 ACCOUNTING © Thomson/South-Western 2 CHART OF ACCOUNTS CENTURY 21 ACCOUNTING © Thomson/South-Western page 92 LESSON 4-1 3 ACCOUNT NUMBERS page 92 ASSETS 100s LIABILITIES 200s OWNER’S EQUITY 300s REVENUE 400s EXPENSES 500s CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 4-1 4 ACCOUNT NUMBERS CENTURY 21 ACCOUNTING © Thomson/South-Western page 92 LESSON 4-1 5 ACCOUNT NUMBERS page 92 Accounts Payable – Sherer Supplies Accounts Payable – Tyler Link Accounts Payable – Mid City Supplies CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 4-1 6 ACCOUNT NUMBERS page 92 Cash Prepaid Insurance Supplies Accounts Receivable – Megan Alvarez CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 4-1 7 ACCOUNT NUMBERS page 92 Miscellaneous Expense Insurance Expense Supplies Expense Automobile Expense Rent Expense CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 4-1 8 ACCOUNT NUMBERS page 92 Clara Ross, Drawing Clara Ross, Capital Sales CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 4-1 9 OPENING AN ACCOUNT IN A GENERAL LEDGER 1 page 94 2 1. Write the account title after the word Account in the heading. 2. Write the account number after the words Account No. in the heading. CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 4-1 10 TERMS REVIEW page 95 ledger general ledger account number file maintenance opening an account CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 4-1
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