ACCOUNTS RECEIVABLE LEDGER AND GENERAL LEDGER CONTROLLING ACCOUNT

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ACCOUNTS RECEIVABLE LEDGER AND GENERAL LEDGER CONTROLLING ACCOUNT Lesson 12-3, page 286

OPENING ACCOUNTS RECEIVABLE LEDGER FORMS 1. Customer Name 2. Customer Number 1 2 Lesson 12-3, page 287

POSTING A DEBIT TO AN ACCOUNTS RECEIVABLE LEDGER 2 5 3 1 4 1. Write the date. 2. Write the journal page number. 3. Write the debit amount. 4. Calculate and write the new account balance. 5. Write the customer number. Lesson 12-3, page 288

POSTING A CREDIT TO AN ACCOUNTS RECEIVABLE LEDGER 2 1 3 5 4 1. Write the date. 2. Write the journal page number. 3. Write the credit amount. 4. Calculate and write the new account balance. 5. Write the customer number. Lesson 12-3, page 289

COMPLETED ACCOUNTS RECEIVABLE LEDGER Lesson 12-3, page 290