1. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 4-2LESSON 4-2
Posting Separate Amounts
from a Journal to a
General Ledger

2. 2
LESSON 4-2CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
1. Write the date. 4. Write the new account balance.
2. Write the journal page number.
3. Write the debit amount.
5. Return to the journal and write
the account number.
POSTING AN AMOUNTPOSTING AN AMOUNT
FROM A GENERAL DEBIT COLUMNFROM A GENERAL DEBIT COLUMN page 96
33 5511
22
44

3. 3
LESSON 4-2CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
POSTING A SECOND AMOUNTPOSTING A SECOND AMOUNT
TO AN ACCOUNTTO AN ACCOUNT page 97
33
5511
22
44
1. Write the date. 4. Write the new account balance.
2. Write the journal page number.
3. Write the debit amount.
5. Return to the journal and write
the account number.

4. 4
LESSON 4-2CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
POSTING AN AMOUNTPOSTING AN AMOUNT
FROM A GENERAL CREDIT COLUMNFROM A GENERAL CREDIT COLUMN page 98
33
55
11
44
1. Write the date. 4. Write the new account balance.
2. Write the journal page number.
3. Write the credit amount.
5. Return to the journal and write
the account number.
22

5. 5
LESSON 4-2CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
TERM REVIEWTERM REVIEW
 posting
page 99

6. 5
LESSON 4-2CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
TERM REVIEWTERM REVIEW
 posting
page 99