STARTING A NEW PAGE FOR AN ACCOUNT IN A GENERAL LEDGER

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Presentation transcript:

STARTING A NEW PAGE FOR AN ACCOUNT IN A GENERAL LEDGER Lesson 12-5 (GJ) STARTING A NEW PAGE FOR AN ACCOUNT IN A GENERAL LEDGER 2 1 3 4 5 6 1. Write the account title. 2. Write the account number. 3. Write the date. 4. Write Balance. 5. Place a check mark in the Post. Ref. column. 6. Write the account balance. Lesson 12-5, page 291

POSTING FROM THE GENERAL AMOUNT COLUMNS OF A CASH PAYMENTS JOURNAL TO A GENERAL LEDGER 2 5 1 3 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 general ledger account number in the Post. Ref. column of the journal. Lesson 12-5, page 292

POSTING A DEBIT ENTRY FROM A GENERAL JOURNAL TO A GENERAL LEDGER 2 5 1 3 4 1. Write the date. 2. Write the journal page number. 3. Write the amount. 4. Calculate and write the new account balance. 5. Write the general ledger amount number in the Post. Ref. column of the general journal. Lesson 12-5, page 293

POSTING A CREDIT ENTRY FROM A GENERAL JOURNAL TO A GENERAL LEDGER 2 1 5 3 4 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 12-5, page 294