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A parallelogram is a quadrilateral whose opposite sides are parallel. The symbol for parallelogram is ~. Thus in ~ABCD in Fig. 5-5, AB i CD in AD i BC.

Fig. 5-5

If the opposite sides of a quadrilateral are parallel, then it is a parallelogram. (This is the converse of the above definition.) Thus if AB i CD and AD i BC, then ABCD is a ~.

PRINCIPLE 1: PRINCIPLE 2:

The opposite sides of a parallelogram are parallel. (This is the definition.) A diagonal of a parallelogram divides it into two congruent triangles.



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The journal, or day book, is the book of original entry for accounting data. Afterward, the data is transferred or posted to the ledger, the book of sub sequent or secondary entry. The various transactions are evidenced by sales tickets, purchase invoices, check stubs, and so on. On the basis of this evidence, the transactions are entered in chronological order in the journal. The process is called journalizing. A number of different journals may be used in a business. For our purposes, they may be grouped into general journals and specialized jour nals. The latter type, which are used in businesses with a large number of repetitive transactions, are described in 6. To illustrate journal izing, we here use the general journal, whose standard form is shown be low.

Fig. 5-6

PRINCIPLE 3:

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PRINCIPLE 4:

PRINCIPLE 5:

PRINCIPLE 6:

Fig. 5-7





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PRINCIPLE 7:

We describe the entries in the general journal according to the number ing in the table above: 1. Date. The year, month, and day of the rst entry are written in the date column. The year and month do not have to be repeated for the ad ditional entries until a new month occurs or a new page is needed. 2. Description. The account title to be debited is entered on the rst line, next to the date column. The name of the account to be credited is entered on the line below and indented. 3. P.R. (Posting Reference). Nothing is entered in this column until the particular entry is posted, that is, until the amounts are transferred to

PRINCIPLE 8:

Fig. 5-8

PRINCIPLE 9:

PRINCIPLE 10:

PRINCIPLE 11:

Fig. 5-9

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the related ledger accounts. The posting process will be described in the next section. 4. Debit. The debit amount for each account is entered in this col umn. Generally, there is only one item, but there could be two or more separate items. 5. Credit. The credit amount for each account is entered in this col umn. Here again, there is generally only one account, but there could be two or more accounts involved with different amounts. 6. Explanation. A brief description of the transaction is usually made on the line below the credit. Generally, a blank line is left between the ex planation and the next entry.

5.3 Applying properties of parallelograms Assuming ABCD is a parallelogram, find x and y in each part of Fig. 5-10.

Fig. 5-10

(a) By Principle 3, BC By Principle 3, 2y AD 3x and CD AB 2x; then 2(2x 3x) 40, so that 10x 2 3x; then 2y 2 3(4), so 2y 14 or y 7. 2y 15 or y 3. Then x 110. 3y 9. 40 or x 4.

(b) By Principle 6, x 2y 15 and x 3y. Substituting 3y for x in the first equation yields 3y (c) By Principle 4, 3x 20 x By Principle 5, y (x 40)

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5.4 Applying principle 7 to determine parallelograms Name the parallelograms in each part of Fig. 5-11.

Fig. 5-11

5.5 Applying principles 9, 10, and 11 State why ABCD is a parallelogram in each part of Fig. 5-12.

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