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Lesson 11 2
Lesson 11 2
Lesson 11 2
Lesson 11 2
Lesson 11 2
Lesson 11 2
Lesson 11 2
Lesson 11 2
Lesson 11 2
Lesson 11 2
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Lesson 11 2

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  • 1. LESSON 11-2 Posting to an Accounts Receivable Ledger CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
  • 2. 2 ACCOUNTS RECEIVABLE LEDGER AND GENERAL LEDGER CONTROLLING ACCOUNT CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning page 307 LESSON 11-2
  • 3. ACCOUNTS RECEIVABLE LEDGER FORMS 1Customer name 3 page 308 2Customer number CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-2
  • 4. 4 POSTING FROM A SALES JOURNAL TO AN ACCOUNTS RECEIVABLE LEDGER page 309 2 1 3 5 4 1. Write the date. 4. Add the amount in the Debit column to the previous balance in the Debit Balance 2. Write the sales journal column. Write the new account balance. page number. 3. Write the debit amount. 5. Write the customer number. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-2
  • 5. 5 POSTING FROM A CASH RECEIPTS JOURNAL TO AN ACCOUNTS RECEIVABLE LEDGER page 310 5 1. Write the date. 3 2. Write the cash 1 receipts journal page number. 3. Write the credit 2 amount. 4. Subtract the amount in the Credit column from the previous balance in the Debit Balance column. Write the new balance. 5. Write the customer number. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 4 LESSON 11-2
  • 6. 6 POSTING A CREDIT ENTRY FROM A GENERAL JOURNAL TO AN ACCOUNTS RECEIVABLE LEDGER 1 2 3 5 4 CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning page 311 1. Write the date. 2. Write the general journal page number. 3. Write the amount. 4. Subtract the amount in the Credit column from the previous balance in the Debit Balance column. Write the new balance. 5. Write the customer number. LESSON 11-2
  • 7. 7 COMPLETED ACCOUNTS RECEIVABLE LEDGER CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning page 312 LESSON 11-2
  • 8. 8 PROVING THE ACCOUNTS RECEIVABLE LEDGER CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning page 313 LESSON 11-2
  • 9. 9 TERM REVIEW page 314  schedule of accounts receivable CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-2
  • 10. 9 TERM REVIEW page 314  schedule of accounts receivable CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-2

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