1. Chapter 7.1 Posting Accounting data in this journal entry has not yet been transferred to the ledger Journal

2. Chapter 7.1 Posting Step 1: Turn to the proper account in the ledger Step 1

3. Chapter 7.1 Posting Step 2: Record the date Step 2

4. Chapter 7.1 Posting Step 3: Record the page number where the transaction is journalized Step 3

5. Chapter 7.1 Posting Record the amount. Be careful to post debits in the debit column, credits in the credit column Step 4

6. Chapter 7.1 Posting Step 5: Calculate the balance and identify this balance as either debit or credit Step 5

7. Chapter 7.1 Posting Step 6: Record the account number in the journal’s “P.R” column. This is your “proof of posting.” Step 6

8. Chapter 7.1 Posting Journal 2 Turn your attention to the next account listed in the journal entry

9. Chapter 7.1 Posting Step 1: Begin the posting process again by turning to the proper account in the ledger Step 1 a

10. Chapter 7.1 Posting Step 2: Record the date Step 2 a

11. Chapter 7.1 Posting Step 3: Record the journal page number Step 3 a

12. Chapter 7.1 Posting Step 4: Record the amount, either debit or credit Step 4 a

13. Chapter 7.1 Posting Step 5: Calculate the balance and show whether it is a debit or credit balance Step 5 a

14. Chapter 7.1 Posting Record the account number in the journal’s “P.R.” column Step 6 a

15. Chapter 7.1 Posting Turn your attention to the next account listed in the journal entry Journal 3

16. Chapter 7.1 Posting Step 1

17. Chapter 7.1 Posting Step 2

18. Chapter 7.1 Posting Step 3

19. Chapter 7.1 Posting Step 4

20. Chapter 7.1 Posting Step 5

21. Chapter 7.1 Posting Step 6

22. Chapter 7.1 Posting Posting Summary Summary