Proving and Ruling a Journal Accounting 1 Chapter 3 Section 4

Proving a Journal Page Steps 1. Add each of the amount columns 2. Add the debit columns and then add the credit columns 3. Verify that the total debit and total credit are equal.

Ruling a Journal Page Steps 1.Rule a single line across all amounts directly below the last entry. (Indicate that the columns are to be totaled.) 2.On the next line write the date in the date column. 3.Write carried forward in the account title column. Place a check mark in post. Ref column (chapter 4) 4.Write each column total below the single line. 5.Double rule below all the total columns. (Indicates that the total credits equal the total debits)

Starting a New Journal Page Steps ◦1. Write the page number at the top of the journal. ◦2. Write the date ◦3. Write brought forward in the account title column. ◦4. Record column totals brought forward from previous page.

Proving and Ruling at the End of the Month Steps 1. Rule a single line across all the amount columns. 2. Write the date 3. Write totals in the account title column. 4. Write each column total below the single line. 5. Rule a double line below the column totals.