1. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 4-1LESSON 4-1
Preparing a
Chart of Accounts

2. 2
LESSON 4-1CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
RELATIONSHIP OF A T ACCOUNTRELATIONSHIP OF A T ACCOUNT
TO AN ACCOUNT FORMTO AN ACCOUNT FORM page 91
Balance columns

3. 3
LESSON 4-1CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
CHART OF ACCOUNTSCHART OF ACCOUNTS page 92

4. 4
LESSON 4-1CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
ACCOUNT NUMBERSACCOUNT NUMBERS page 92

5. 5
LESSON 4-1CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
1. Write the account title.
2. Write the account number.
OPENING AN ACCOUNTOPENING AN ACCOUNT
IN A GENERAL LEDGERIN A GENERAL LEDGER page 94
11 22

6. 6
LESSON 4-1CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
TERMS REVIEWTERMS REVIEW
 ledger
 general ledger
 account number
 file maintenance
 opening an account
page 95

7. 6
LESSON 4-1CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
TERMS REVIEWTERMS REVIEW
 ledger
 general ledger
 account number
 file maintenance
 opening an account
page 95