Accounting 2 – 3/13/18

I.  Bellwork:

• Page 301 Q&A 1-3

II.  Objectives

• Post cash receipts to an accounts receivable ledger and a general ledger.
• Prepare a schedule of accounts receivable.
• Outline procedures for posting from a Cash Receipts Journal to an Account Receivable Ledger using a sequence map

III.  Discussion

10-4 Posting from a Cash Receipts Journal 302-309

• Posting from a Cash Receipts Journal to an Account Receivable Ledger
• Proving, and Ruling a Cash Receipts Journal
• Proving Cash at the End of the Month
• Posting Special Amount from a Cash Receipts Journal to a General Ledger
• Completed Account Receivable Ledger
• Proving the Account Receivable Ledger

IV.  Notebook

• Sequence Map Page 302 – Posting from a Sales Cash Receipts Journal to an Account Receivable Ledger

V.  Classwork

• P 309 10-4 Working Together & On Your Own
• On Aplia – 10-4 Working Together & On Your Own

MBCC - Accounting 1 F2017