CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 4-2 Posting from a General Journal to a General Ledger.

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Presentation transcript:

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 4-2 Posting from a General Journal to a General Ledger

CENTURY 21 ACCOUNTING © Thomson/South-Western 2 LESSON 4-2 Transferring information from a journal entry to a ledger account POSTING

CENTURY 21 ACCOUNTING © Thomson/South-Western 3 LESSON 4-2 Cash110 1.Write the date.4.Calculate the new account balance. 2.Write the journal page number. 3.Write the debit amount. 5.Return to the journal and write the account number. POSTING AN AMOUNT FROM THE DEBIT COLUMN OF A GENERAL JOURNAL page Aug 1 G

CENTURY 21 ACCOUNTING © Thomson/South-Western 4 LESSON 4-2 Kim Park, Capital310 POSTING AN AMOUNT FROM THE CREDIT COLUMN OF A GENERAL JOURNAL page Write the date.4.Calculate the new account balance. 2.Write the journal page number. 3.Write the credit amount. 5.Return to the journal and write the account number Aug 1 G

CENTURY 21 ACCOUNTING © Thomson/South-Western 5 LESSON 4-2 POSTING A DEBIT AMOUNT TO AN ACCOUNT WITH A DEBIT BALANCE page Write the date.4.Calculate the new account balance. 2.Write the journal page number. 3.Write the debit amount. 5.Return to the journal and write the account number

CENTURY 21 ACCOUNTING © Thomson/South-Western 6 LESSON 4-2 POSTING A DEBIT AMOUNT TO AN ACCOUNT WITH A CREDIT BALANCE page 99 1.Write the date.4.Calculate the new account balance. 2.Write the journal page number. 3.Write the debit amount. 5.Return to the journal and write the account number

CENTURY 21 ACCOUNTING © Thomson/South-Western 7 LESSON 4-2 JOURNAL PAGE WITH POSTING COMPLETED (continued on next slide) page 100

CENTURY 21 ACCOUNTING © Thomson/South-Western 8 LESSON 4-2 JOURNAL PAGE WITH POSTING COMPLETED (continued from previous slide) page 100

CENTURY 21 ACCOUNTING © Thomson/South-Western 9 LESSON 4-2 TERM REVIEW posting page 101