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LESSON 10-2. Journalizing Cash Receipts Using a Cash Receipts Journal. Cash Register Receipt. UPC (Universal Product Code). Point-of-Sale (POS) Terminal Receipt. PROCESSING SALES TRANSACTIONS. pages 276- 277. (continued on next slide). Terminal Summary. Batch Report.

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lesson 10 2

LESSON 10-2

Journalizing Cash Receipts Using a Cash Receipts Journal

processing sales transactions

Cash Register Receipt

UPC (Universal Product Code)

Point-of-Sale (POS) Terminal Receipt

PROCESSING SALES TRANSACTIONS

pages 276- 277

(continued on next slide)

LESSON 10-2

processing sales transactions1

Terminal Summary

Batch Report

PROCESSING SALES TRANSACTIONS

page 277

(continued from previous slide)

LESSON 10-2

cash receipts journal
CASH RECEIPTS JOURNAL

page 278

LESSON 10-2

cash and credit card sales
CASH AND CREDIT CARD SALES

page 279

November 4. Recorded cash and credit card sales, $5,460.00, plus sales tax, $327.60; total, $5,787.60. Terminal Summary 34.

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1. Write the date.

2. Place a check mark in the Account Title column.

3. Write the terminal summary document number.

4. Place a check mark in the Post. Ref. column.

5. Write the sales amount.

6. Write the sales tax amount.

7. Write the cash amount.

LESSON 10-2

cash receipts on account
CASH RECEIPTS ON ACCOUNT

page 280

November 6. Received cash on account from Country Crafters, $2,162.40, covering S69. Receipt No. 90.

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1. Write the date.

2. Write the customer’s name.

3. Write the receipt number.

4. Write the credit amount.

5. Write the debit amount.

LESSON 10-2

journalizing cash receipts on account with sales discounts
JOURNALIZING CASH RECEIPTS ON ACCOUNT WITH SALES DISCOUNTS

page 282

November 7. Received cash on account from Cumberland Center, $1,176.00, covering Sales Invoice No. 74 for $1,200.00, less 2% discount, $24.00. Receipt No. 91.

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1. Write the date.

4. Write the original invoice amount.

2. Write the customer’s name.

5. Write the amount of sales discount.

3. Write the receipt number.

6. Write the debit to cash.

LESSON 10-2

terms review
TERMS REVIEW

page 284

  • cash sale
  • credit card sale
  • point-of-sale (POS) terminal
  • terminal summary
  • batch report
  • batching out
  • cash receipts journal
  • sales discount

LESSON 10-2

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