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© 2014 Cengage Learning. All Rights Reserved. Learning Objectives © 2014 Cengage Learning. All Rights Reserved. LO6Post column totals from a journal to.

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Presentation on theme: "© 2014 Cengage Learning. All Rights Reserved. Learning Objectives © 2014 Cengage Learning. All Rights Reserved. LO6Post column totals from a journal to."— Presentation transcript:

1 © 2014 Cengage Learning. All Rights Reserved. Learning Objectives © 2014 Cengage Learning. All Rights Reserved. LO6Post column totals from a journal to ledger accounts. 1

2 © 2014 Cengage Learning. All Rights Reserved. Check Marks Show that Amounts Are Not Posted SLIDE 2 LO6 Lesson 4-3 Check mark indicates that amounts ARE NOT posted individually. Check marks indicate that general amount column totals ARE NOT posted.

3 © 2014 Cengage Learning. All Rights Reserved. Posting the Total of the Sales Credit Column SLIDE 3 Lesson 4-3 5 5 4 4 2 2 1 1 3 3 1. 1.Write the date. 4. 4.Write the new account balance. 2. 2.Write the journal page number. 3. 3.Write the column total. 5. 5.Return to the journal and write the account number. LO6

4 © 2014 Cengage Learning. All Rights Reserved. Posting the Total of the Cash Debit Column SLIDE 4 Lesson 4-3 5 5 4 4 2 2 1 1 3 3 1. 1.Write the date. 4. 4.Write the new account balance. 2. 2.Write the journal page number. 3. 3.Write the column total. 5. 5.Return to the journal and write the account number. LO6

5 © 2014 Cengage Learning. All Rights Reserved. Posting the Total of the Cash Credit Column SLIDE 5 Lesson 4-3 5 5 4 4 2 2 1 1 3 3 1. 1.Write the date. 4. 4.Write the new account balance. 2. 2.Write the journal page number. 3. 3.Write the column total. 5. 5.Return to the journal and write the account number. LO6

6 © 2014 Cengage Learning. All Rights Reserved. Journal Page with Posting Completed SLIDE 6 Lesson 4-3 LO6

7 © 2014 Cengage Learning. All Rights Reserved. General Ledger with Posting Completed SLIDE 7 Lesson 4-3 LO6

8 © 2014 Cengage Learning. All Rights Reserved. Lesson 4-3 Audit Your Understanding 1.Which column totals of a journal are posted? SLIDE 8 ANSWER Special amount columns Lesson 4-3

9 © 2014 Cengage Learning. All Rights Reserved. Lesson 4-3 Audit Your Understanding 2.Under what conditions will an account balance be a debit? SLIDE 9 ANSWER Whenever the debits in an account exceed the credits Lesson 4-3

10 © 2014 Cengage Learning. All Rights Reserved. Lesson 4-3 Audit Your Understanding 3.Under what conditions will an account balance be a credit? SLIDE 10 ANSWER Whenever the credits in an account exceed the debits Lesson 4-3

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