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Lesson 11 4
- 2. POSTING TOTALS OF A SALES
JOURNAL TO A GENERAL LEDGER
1
2
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5
4
5
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2
3
4
5
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page 320
1. Write the date.
2. Write the sales journal
page number.
3. For each column and
account, write the
column total.
4. For each account,
calculate and write the
new account balance.
5. In the sales journal,
write the general ledger
account number.
4
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 11-4
- 3. 3
POSTING THE TOTAL OF A PURCHASES
JOURNAL TO A GENERAL LEDGER
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2
3
4
1
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page 321
1. Write the date.
2. Write the purchases
journal page number.
3. For each account,
write the purchases
journal column total.
5
4. For each account,
calculate and write
the new balance.
5. Write the purchases
general ledger
5
account number and
the accounts payable
general ledger
account number.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 11-4
- 4. 4
POSTING SPECIAL AMOUNT COLUMN
TOTALS OF A CASH RECEIPTS JOURNAL
TO A GENERAL LEDGER
1
2
5
3
5
5
5
page 322
1. Date
2. Journal page
number
3. Column total
4. Account balance
5. Account number
5
4
1
2
1
3
2
4
3
1
4
2
1
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
3
2
4
3
LESSON 11-4
4
- 5. 5
POSTING SPECIAL AMOUNT COLUMN
TOTALS OF A CASH PAYMENTS JOURNAL
TO A GENERAL LEDGER
2
1
5
1.
2.
3.
4.
5.
4
2
1
2
3
3
5
5
3
1
page 324
4
Date
Journal page number
Column total
Account balance
Account number
4
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 11-4
- 6. 5
POSTING SPECIAL AMOUNT COLUMN
TOTALS OF A CASH PAYMENTS JOURNAL
TO A GENERAL LEDGER
2
1
5
1.
2.
3.
4.
5.
4
2
1
2
3
3
5
5
3
1
page 324
4
Date
Journal page number
Column total
Account balance
Account number
4
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 11-4