Posting from a General Journal to a General Ledger Chapter 4.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-4 Posting Special Journal...
5
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-4 LESSON 11-4 Posting Special Journal Totals to a General Ledger
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CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 3 LESSON Write the date. POSTING THE TOTAL OF A PURCHASES JOURNAL TO A GENERAL LEDGER page Write the purchases journal page number. 3.For each account, write the purchases journal column total. 4.For each account, calculate and write the new balance. 5.Write the purchases general ledger account number and the accounts payable general ledger account number. 2 2
Transcript of CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-4 Posting Special Journal...
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 11-4LESSON 11-4
Posting Special Journal Totals to a General Ledger
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
2
LESSON 11-4
5. In the sales journal, write the general ledger account number.
POSTING TOTALS OF A SALES POSTING TOTALS OF A SALES JOURNAL TO A GENERAL LEDGERJOURNAL TO A GENERAL LEDGER page 320
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55
5511
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4. For each account, calculate and write the new account balance.
1. Write the date.2. Write the sales journal
page number.3. For each column and
account, write the column total.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
3
LESSON 11-4
1. Write the date.
POSTING THE TOTAL OF A PURCHASES POSTING THE TOTAL OF A PURCHASES JOURNAL TO A GENERAL LEDGERJOURNAL TO A GENERAL LEDGER page 321
44
4411
11
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55
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2. Write the purchases journal page number.
3. For each account, write the purchases journal column total.
4. For each account, calculate and write the new balance.
5. Write the purchases general ledger account number and the accounts payable general ledger account number.22
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CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
4
LESSON 11-4
POSTING SPECIAL AMOUNT COLUMN POSTING SPECIAL AMOUNT COLUMN TOTALS OF A CASH RECEIPTS JOURNAL TOTALS OF A CASH RECEIPTS JOURNAL TO A GENERAL LEDGERTO A GENERAL LEDGER page 322
55 55 55 55 55
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4444
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11
1111
11
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22
2222
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1. Date2. Journal page
number3. Column total4. Account balance5. Account number
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
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LESSON 11-4
POSTING SPECIAL AMOUNT COLUMN POSTING SPECIAL AMOUNT COLUMN TOTALS OF A CASH PAYMENTS JOURNAL TOTALS OF A CASH PAYMENTS JOURNAL TO A GENERAL LEDGERTO A GENERAL LEDGER page 324
1. Date2. Journal page number3. Column total4. Account balance5. Account number22
22
22
33
33
33
44
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55 5555
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