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LESSON 16-1

LESSON 16-1. Recording Adjusting Entries. 2. 1. 4. 6. 5. 7. ADJUSTING ENTRIES RECORDED FROM A WORK SHEET. page 481. 1. Heading. 2. Date. 3. Identify the first adjustment. 3. 4. Account debited. 5. Debit. 6. Account credited. 7. Credit. 8. Continue down the Adjustments columns.

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LESSON 16-1

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  1. LESSON 16-1 Recording Adjusting Entries

  2. 2 1 4 6 5 7 ADJUSTING ENTRIES RECORDED FROM A WORK SHEET page 481 1. Heading 2. Date 3. Identify the first adjustment 3 4. Account debited 5. Debit 6. Account credited 7. Credit 8. Continue down the Adjustments columns LESSON 16-1

  3. ADJUSTING ENTRY FOR ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS page 482 LESSON 16-1

  4. ADJUSTING ENTRY FOR MERCHANDISE INVENTORY page 482 LESSON 16-1

  5. ADJUSTING ENTRY FOR SUPPLIES—OFFICE page 483 LESSON 16-1

  6. ADJUSTING ENTRY FOR SUPPLIES—STORE page 483 LESSON 16-1

  7. ADJUSTING ENTRY FOR PREPAID INSURANCE page 484 LESSON 16-1

  8. ADJUSTING ENTRY FOR DEPRECIATION—OFFICE EQUIPMENT page 484 LESSON 16-1

  9. ADJUSTING ENTRY FOR DEPRECIATION—STORE EQUIPMENT page 485 LESSON 16-1

  10. ADJUSTING ENTRY FOR FEDERAL INCOME TAXES page 485 LESSON 16-1

  11. Work Together 16-1 LESSON 16-1

  12. 1500.00 1500.00 ADJUSTING ENTRY FOR ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS page 482 LESSON 16-1

  13. Merchandise Inventory 1848.25 1848.25 Income Summary ADJUSTING ENTRY FOR MERCHANDISE INVENTORY page 482 LESSON 16-1

  14. 1448.55 1448.55 ADJUSTING ENTRY FOR SUPPLIES—OFFICE page 483 LESSON 16-1

  15. 3248.11 3248.11 ADJUSTING ENTRY FOR SUPPLIES—STORE page 483 LESSON 16-1

  16. 11000.00 11000.00 ADJUSTING ENTRY FOR PREPAID INSURANCE page 484 LESSON 16-1

  17. 3410.00 3410.00 ADJUSTING ENTRY FOR DEPRECIATION—OFFICE EQUIPMENT page 484 LESSON 16-1

  18. 6420.00 6420.00 ADJUSTING ENTRY FOR DEPRECIATION—STORE EQUIPMENT page 485 LESSON 16-1

  19. 3948.91 3948.91 ADJUSTING ENTRY FOR FEDERAL INCOME TAXES page 485 LESSON 16-1

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