Accounting – 3/04/19

I.  Bellwork

P283 Critical Thinking 1-2 Q&A

II.  Objectives:

  • Explain the relationship between the accounts receivable ledger and its controlling account.
  • Record sales on account using a sales journal.

III.  Discussion:  Accounting for Sales on Account Pages 284-289

  • Relationship between cost of merchandise, markup, and selling price
  • Subsidiary Ledgers and Controlling Account
  • Determining and recording Sales Tax
  • Sales Invoice
  • Recording a Sale on account into a Sales Journal

IV.   Notebook

Sequence Map Page 288 – Journalizing a Sale on Account

V.   Classwork

10-1 Working Together & On Your Own  P289

On Aplia – 10-1 Working Together & On Your Own  P289


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