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LESSON 11-3 & 11-4

LESSON 11-3 & 11-4. Posting from Journals to a General Ledger. STARTING A NEW PAGE FOR AN ACCOUNT IN A GENERAL LEDGER. page 315. 1. Write the account title. 2. Write the account number. 3. Write the date. 4. Write the word Balance in the Item column.

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LESSON 11-3 & 11-4

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  1. LESSON 11-3 & 11-4 Posting from Journals to a General Ledger

  2. STARTING A NEW PAGE FOR AN ACCOUNT IN A GENERAL LEDGER page 315 1. Write the account title. 2. Write the account number. 3. Write the date. 4. Write the word Balance in the Item column. 5. Place a check mark in the Post. Ref. column. 6. Write the balance. LESSON 11-3

  3. POSTING THE TOTAL OF A PURCHASES JOURNAL TO A GENERAL LEDGER page 321 1. Write the date. 2. Write the purchases journal page number. 3. For each account, write the purchases journal column total. 4. For each account, calculate and write the new balance. 5. Write the purchases general ledger account number and the accounts payable general ledger account number. LESSON 11-4

  4. POSTING FROM THE GENERAL AMOUNT COLUMNS OF A CASH PAYMENTS JOURNAL TO A GENERAL LEDGER page 316 1. Write the date. 2. Write the journal page number. 3. Write the debit amount. 4. Add the amount in the Debit column to the previous balance in the Balance Debit column. Write the new balance. 5. Write the general ledger account number. LESSON 11-3

  5. POSTING SPECIAL AMOUNT COLUMN TOTALS OF A CASH PAYMENTS JOURNAL TO A GENERAL LEDGER page 324 1. Date 2. Journal page number 3. Column total 4. Account balance 5. Account number LESSON 11-4

  6. POSTING TOTALS OF A SALES JOURNAL TO A GENERAL LEDGER 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. LESSON 11-4

  7. POSTING SPECIAL AMOUNT COLUMN TOTALS OF A CASH RECEIPTS JOURNAL TO A GENERAL LEDGER page 322 1. Date 2. Journal page number 3. Column total 4. Account balance 5. Account number LESSON 11-4

  8. POSTING A DEBIT ENTRY FROM A GENERAL JOURNAL TO A GENERAL LEDGER page 317 1. Write the date. 2. Write the general journal page number. 3. Write the amount. 4. Calculate and write the new account balance. 5. Write the general ledger account number. LESSON 11-3

  9. POSTING A CREDIT ENTRY FROM A GENERAL JOURNAL TO A GENERAL LEDGER page 318 1. Write the date. 2. Write the general journal page number. 3. Write the amount. 4. Calculate and write the new account balance. 5. Write the general ledger account number. LESSON 11-3

  10. LESSON 11-5 Correcting Errors in Subsidiary Ledger Accounts

  11. JOURNALIZING CORRECTING ENTRIES AFFECTING CUSTOMER ACCOUNTS page 327 December 10. Discovered that a sale on account to Cumberland Center on December 3 was incorrectly charged to the account of Country Crafters, $412.00. Memorandum No. 56. 5. Write the name of incorrectly charged customer. 1. Write the date. 2. Write the name of correct customer. 6. Write the amount. 3. Write the memorandum number. 4. Write the amount. LESSON 11-5

  12. POSTING CORRECTING ENTRIES AFFECTING CUSTOMER ACCOUNTS page 328 1. Write the date. 2. Write the general journal page number. 3. Write the amount. 4. Calculate and write the new account balances. 5. Write the appropriate customer number in the Post. Ref. columns. LESSON 11-5

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