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LESSON 11-3

LESSON 11-3. Posting from Journals to a General Ledger. STARTING A NEW PAGE FOR AN ACCOUNT IN A GENERAL LEDGER. page 315. 1. 2. 3. 4. 5. 6. 1. Write the account title. 2. Write the account number. 3. Write the date. 4. Write the word Balance in the Item column.

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LESSON 11-3

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  1. LESSON 11-3 Posting from Journals to a General Ledger

  2. STARTING A NEW PAGE FOR AN ACCOUNT IN A GENERAL LEDGER page 315 1 2 3 4 5 6 1. Write the account title. 2. Write the account number. 3. Write the date. 4. Write the word Balance in the Item column. 5. Place a check mark in the Post. Ref. column. 6. Write the balance. LESSON 11-3

  3. 2 3 5 1 4 POSTING FROM THE GENERAL AMOUNT COLUMNS OF A CASH PAYMENTS JOURNAL TO A GENERAL LEDGER page 316 1. Write the date. 2. Write the journal page number. 3. Write the debit amount. 4. Add the amount in the Debit column to the previous balance in the Balance Debit column. Write the new balance. 5. Write the general ledger account number. LESSON 11-3

  4. 5 1 2 3 4 POSTING A DEBIT ENTRY FROM A GENERAL JOURNAL TO A GENERAL LEDGER page 317 1. Write the date. 2. Write the general journal page number. 3. Write the amount. 4. Calculate and write the new account balance. 5. Write the general ledger account number. LESSON 11-3

  5. 1 2 5 3 4 POSTING A CREDIT ENTRY FROM A GENERAL JOURNAL TO A GENERAL LEDGER page 318 1. Write the date. 2. Write the general journal page number. 3. Write the amount. 4. Calculate and write the new account balance. 5. Write the general ledger account number. LESSON 11-3

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