This document provides instructions for posting transactions to an accounts payable ledger. It explains how to record purchases, cash payments, and journal entries in the ledger. It also shows how to prove the accuracy of the ledger by ensuring debits equal credits. Maintaining an accounts payable ledger is important for tracking amounts owed to vendors and reconciling with the general ledger.

1. LESSON 11-1
Posting to an Accounts
Payable Ledger
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

2. 2
ACCOUNTS PAYABLE LEDGER AND GENERAL
LEDGER CONTROLLING ACCOUNT
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
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LESSON 11-1

3. 3
ACCOUNTS PAYABLE LEDGER FORMS
1
3
4
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2
5
6
1. Write the vendor name.
2. Write the vendor number.
3. Write the date.
4. Write the word Balance.
5. Place a check mark in the Post. Ref.
6. column. balance.
Write the
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 11-1

4. 4
POSTING FROM A PURCHASES JOURNAL
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TO AN ACCOUNTS PAYABLE LEDGER
2
1
1. Write the date.
2. Write the journal page number.
3. Write the credit amount.
3
5
4
4. Write the new account balance.
5. Write the vendor number.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 11-1

5. 5
POSTING FROM A CASH PAYMENTS JOURNAL
TO AN ACCOUNTS PAYABLE LEDGER
1
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5
2
3
1. Write the date.
2. Write the journal
page number.
3. Write the debit
4
amount.
4. Subtract the amount in the Debit column from the previous balance in
the Credit column. Write the new balance.
5. Write the vendor number.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 11-1

6. POSTING A CREDIT ENTRY FROM A
GENERAL JOURNAL TO AN ACCOUNTS
PAYABLE LEDGER
1
2
6
page 303
3
5
4
1. Write the date.
2. Write the general journal
page number.
3. Write the amount.
4. Add the amount in the Credit column to
the previous balance in the Credit
Balance column. Write the new balance.
5. Write the vendor number.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 11-1

7. POSTING A DEBIT ENTRY FROM A
GENERAL JOURNAL TO AN ACCOUNTS
PAYABLE LEDGER
1
2
1. Write the date.
2. Write the general journal
page number.
3. Write the amount.
7
page 303
5
3
4
4. Add the amount in the Debit column to
the previous balance in the Debit
Balance column. Write the new balance.
5. Write the vendor number.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 11-1

8. COMPLETED ACCOUNTS PAYABLE
LEDGER
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
8
page 304
LESSON 11-1

9. 9
PROVING THE ACCOUNTS PAYABLE
LEDGER
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
page 305
LESSON 11-1

10. 10
TERMS REVIEW





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subsidiary ledger
accounts payable ledger
accounts receivable ledger
controlling account
schedule of accounts payable
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 11-1