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LESSON 10-1
Journalizing Sales on
Account Using a Sales
Journal

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
2

SALES TAX

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

page 270

LESSON 10-1
SALES OF MERCHANDISE
ON ACCOUNT

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

3
page 271

LESSON 10-1
4

SALES JOURNAL

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

page 272

LESSON 10-1
5

SALES INVOICE

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

page 272

LESSON 10-1
6

SALE ON ACCOUNT

page 273

November 3. Sold merchandise on account to Village Crafts, $540.00,
plus sales tax, $32.40; total, $572.40. Sales Invoice No. 76.

1

2

3

4

5

6

1. Write the date.
2. Write the customer name.
3. Write the sales invoice number.
4. Write the total amount owed by the customer.
5. Write the sales amount.
6. Write the sales tax amount.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

LESSON 10-1
TOTALING, PROVING, AND RULING
A SALES JOURNAL

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

7
page 274

LESSON 10-1
8

TERMS REVIEW

page 275

 customer
 sales tax
 sales journal

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

LESSON 10-1

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Lesson 10 1

  • 1. LESSON 10-1 Journalizing Sales on Account Using a Sales Journal CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
  • 2. 2 SALES TAX CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning page 270 LESSON 10-1
  • 3. SALES OF MERCHANDISE ON ACCOUNT CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 3 page 271 LESSON 10-1
  • 4. 4 SALES JOURNAL CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning page 272 LESSON 10-1
  • 5. 5 SALES INVOICE CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning page 272 LESSON 10-1
  • 6. 6 SALE ON ACCOUNT page 273 November 3. Sold merchandise on account to Village Crafts, $540.00, plus sales tax, $32.40; total, $572.40. Sales Invoice No. 76. 1 2 3 4 5 6 1. Write the date. 2. Write the customer name. 3. Write the sales invoice number. 4. Write the total amount owed by the customer. 5. Write the sales amount. 6. Write the sales tax amount. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 10-1
  • 7. TOTALING, PROVING, AND RULING A SALES JOURNAL CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 7 page 274 LESSON 10-1
  • 8. 8 TERMS REVIEW page 275  customer  sales tax  sales journal CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 10-1

Editor's Notes