Journal

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

2. Step 1 • Step 1: Turn to the proper account in the ledger

3. Step 2 • Step 2: Record the date

4. Step 3 • Step 3: Record the page number where the transaction is journalized

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

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

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

8. Journal 2 • Turn your attention to the next account listed in the journal entry

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

10. Step 2 a • Step 2: Record the date

11. Step 3 a • Step 3: Record the journal page number

12. Step 4 a • Step 4: Record the amount, either debit or credit

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

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

15. Journal 3 • Turn your attention to the next account listed in the journal entry

16. Step 1 • Step 1

17. Step 2 • Step 2

18. Step 3 • Step 3

19. Step 4 • Step 4

20. Step 5 • Step 5

21. Step 6 • Step 6

22. Summary • Posting Summary