The document provides instructions for posting amounts from the debit and credit columns of a general journal, as well as posting a debit amount to an account with a balance. Specifically, it outlines the 5 steps to take which include writing the date, journal page number, debit/credit amount, new account balance, and account number in the reference column.

1. POSTING AN AMOUNT FROM THE DEBIT COLUMN OF A GENERAL JOURNAL 1. Write the date. 2. Write journal page number. 3. Write the debit amount. 4. Write new account balance. 5. Write the account number in the Post. Ref. column of the journal. Lesson 5-2, page 101 5 4 3 2 1

2. POSTING AN AMOUNT FROM A CREDIT COLUMN OF A GENERAL JOURNAL 1. Write the date. 2. Write the journal page number. 3. Write the credit amount. 4. Write the new account balance. 5. Write the account number in the Post. Ref. column of the journal. Lesson 5-2, page 102 5 4 3 2 1

3. POSTING A DEBIT AMOUNT TO AN ACCOUNT WITH A BALANCE 1. Write the date. 2. Write the journal page number. 3. Write the debit amount. 4. Write the new account balance. 5. Write the account number in the Post. Ref. column of the journal. Lesson 5-2, page 103 5 4 3 2 1

4. T ERMS REVIEW posting Lesson 5-2, page 105