ACCOUNTS RECEIVABLE LEDGER AND GENERAL LEDGER CONTROLLING ACCOUNT

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Presentation transcript:

ACCOUNTS RECEIVABLE LEDGER AND GENERAL LEDGER CONTROLLING ACCOUNT Lesson 12-3 (GJ) ACCOUNTS RECEIVABLE LEDGER AND GENERAL LEDGER CONTROLLING ACCOUNT Lesson 12-3, page 283

OPENING ACCOUNTS RECEIVABLE LEDGER FORMS 1. Customer Name 1 2. Customer Number 2 Lesson 12-3, page 284

POSTING FROM A SALES JOURNAL TO AN ACCOUNTS RECEIVABLE 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 customer number. Lesson 12-3, page 285