BAC3A - Lesson Plan, Copyright © 1996 Art Lightstone

3A Accounting Lesson Plan

Lesson 6: Journalizing and Posting Dental Charges.

During this class we will take up Problem 8-1 which we completed last day. Once we have taken up last day's problem, we will then explore Topic #2 of chapter 8 - Journalizing and Posting Dental Charges. The primary focus of this topic is the Fees Earned Journal (page 306).

Fees Earned Journal
Receipt #	Date	Account Debit	Description	P.R.	Amount
2982	Jan. 2	D. Smith	Exam, Cleaning, & X-Ray		225.00
2983	Jan. 8	L. Brown	Exam, X-Ray & Filling		250.00
2985	Jan. 23	A. Zender	Exam & Cleaning		90.00
	Jan. 31		Acc. Rec. (DR) / Fees (CR)	103/401	565.00

Note

We will record payments on these accounts in a different journal called the "Cash Receipts Journal." A different receipt will be used at that time to document the receipt of cash; thus, a different receipt number than the one used here will appear in the Cash Receipts Journal.

Evaluation:

The assigned problem for the class will be Problem 8-3 on page 312.

Reference:

Please read this topic (pages 303-312) in preparation for the class.

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Receipt #

Date

Account Debit

Description

P.R.

Amount