### Lesson 9-1

```Good Morning!
Monday, February 27
ANNOUCEMENTS TO FINISH
APPLICATION PROBLEM 9-3
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
Updated Class Expectations
Everfi Modules
Extra Credit
Classwork
Tardiness
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
EXTRA CREDIT
POINTS EARNED
100%
20
95%
19
90%
18
85%
17
80%
16
75%
15
70%
14
65%
13
60%
12
55%
11
50%
10
0-49%
0
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
Accounting Bell Ringer
Monday, February 27
BELL RINGER
Chapter 9 Math Worksheet
Part A: Trade Disc. Pg 244
Purchase Disc. Pg 255
Part B: Pg. 248 & 249
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
Monday, February 27
AGENDA
Lesson 9-4: Journalizing Other Transactions
using the General Journal
Aplia Assignments: On Your Own 9-4 and
Application 9-5
Mastery Problem 9-6
WEDNESDAY
Chapter 9 Test & Everfi Module 5
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 9-4
Journalizing Other
Transactions Using a
General Journal
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
7
ON ACCOUNT
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
page 254
LESSON 9-4
8
page 255
November 6. Bought store supplies on account from Gulf Craft
Supply, \$210.00. Memorandum No. 52.
2
4
3
7
1
1. Write the date.
2. Write the account title.
3. Write the memorandum
number.
4. Write the debit amount.
5
6
5. Write the account title and
vendor name.
6. Place a diagonal line in the
Post. Ref. column.
7. Write the credit amount.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 9-4
9
DEBIT MEMORANDUM FOR PURCHASES
page 256
RETURNS AND ALLOWANCES
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 9-4
10
JOURNALIZING PURCHASES RETURNS
AND ALLOWANCES
page 257
November 28. Returned merchandise to Crown Distributing, \$252.00,
covering Purchase Invoice No. 80. Debit Memorandum No. 78.
2
5
1
4
6
1. Write the date.
2. Write the account title and
vendor name.
3. Place a diagonal line in the
Post. Ref. column.
4.
5.
6.
7.
3
7
Write debit memorandum number.
Write the amount.
Write Purchases Returns and Allow.
Write the amount.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 9-4
11
TERMS REVIEW
page 258
 purchases return
 purchases allowance
 debit memorandum
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 9-4
12
ASSIGNMENT
Work Together 9-4 as a Class,
pg.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 5-1
13
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 9-1
14
ASSIGNMENT
 On Your Own 9-4 on Aplia practice / completion
 Application 9-5: Grade It Now, page 262
 Mastery Problem: Grade It Now, page 262
 Define terms for Lessons: 9-1, 9-2, 9-3, 9-4
 Everfi Module 5 (everfi.net)
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 5-1
15
UP COMING
Wednesday: Chapter 9 Test
Everfi: Module 5
Notebook Check Ch.9
Friday: Start Chapter 10
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 5-1
```