This is a PowerPoint presentation for a lesson on the ledger accounts- grade 9

1. LEDGER
ACCOUNT
S
GRADE 9

2. Recap…
• Accounting cycle
• Double entry principle
• Sections within the General ledger

3. In this unit you will
• Learn about the posting of cash transactions of a trading
business from Cash Receipts Journal (CRJ) to the general
ledger

4. Posting transactions from the
CRJ to the General Ledger
• Cash Receipts Journal
• On the last day of the month, the total of all columns
excluding analysis of receipts, for example, bank, and sales,
is posted to the general ledger.
• In the sundry accounts column, entries are individually posted
on the day the transaction occurs.

6. LET'S DO IT
TOGETHER
• Assume you are given the
CPJ total column for BANK
R249 944
• CRJ bank opening balance
=Dr 50 060
• You are required to post to
the following ledger
accounts:
• Sales
• Capital
• Bank

8. MEMO- Sales
20.8
Jul
31 Bank CRJ 43 500

9. Capital

10. Bank