Endorsing and Writing Checks: A Guide for Efficient Financial
List currency, coins, and individual checks by their American Bankers Association (ABA) transit numbers.
: Enter the value of the current check (e.g., $195.00 for a uniform rental or $148.00 in other examples).
Always record the check number in the cash payments journal to ensure a proper audit trail.
Accounts Receivable – Customer Name __ 300 Fees Earned ______________________ 300 (Sold services on account, S101)
Enter any deposits made since the last check on the "Deposit" line.
The accounting equation is:
[e.g., Jan. 5] Account Titles: [e.g., Supplies] Debit: [e.g., 450.00] Credit: [e.g., –]