Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Journal Entry
Account Title
Transaction Description
Debit
Credit
Cash
Collection Fee Expense
Notes Receivable
Interest Revenue
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
Book Errors:
The check is written out for more than what was
recorded in the check register.
Accounts Payable
Cash
XXX
Accounts Receivable
Cash
XXX
Cash
XXX
Accounts Payable
XXX
XXX
XXX
XXX
XXX
Cash
XXX
The deposit is recorded on the books as lower than
the dollar amount deposited in the bank.
Accounts Receivable
XXX
For book errors, you will subtract the actual amount from the recorded amount to get the dollar
amount for the correcting adjusting entry.
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