Presentation is loading. Please wait.

Presentation is loading. Please wait.

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 11-3 Posting from Journals to a General Ledger Original created by M.C. McLaughlin, Thomson/South-Western.

Published byHillary Lewis Modified over 7 years ago

Similar presentations

Presentation on theme: "CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 11-3 Posting from Journals to a General Ledger Original created by M.C. McLaughlin, Thomson/South-Western."— Presentation transcript:

1 CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 11-3 Posting from Journals to a General Ledger Original created by M.C. McLaughlin, Thomson/South-Western Modified by Deborah L. Burns, Johnston County Schools, West Johnston High School

2 CENTURY 21 ACCOUNTING © Thomson/South-Western 2 LESSON 11-3 STARTING A NEW PAGE FOR AN ACCOUNT IN A GENERAL LEDGER 12 3456 page 315 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.

3 CENTURY 21 ACCOUNTING © Thomson/South-Western Posting from Journals to a General Ledger Amounts in cash payments journal entries are recorded in either general amount columns or special amount columns. Each amount in the General columns of a cash payments journal is posted individually to the general ledger account written in the Account Title column Only the monthly total of each special amount column is posted to a general ledger account 3 LESSON 11-3

4 CENTURY 21 ACCOUNTING © Thomson/South-Western 4 LESSON 11-3 POSTING FROM THE GENERAL AMOUNT COLUMNS OF A CASH PAYMENTS JOURNAL TO A GENERAL LEDGER page 316 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. 1.Write the date. 2.Write the journal page number. 3.Write the debit amount. 4 2 3 1 5

5 CENTURY 21 ACCOUNTING © Thomson/South-Western 5 LESSON 11-3 5.Write the general ledger account number. POSTING A DEBIT ENTRY FROM A GENERAL JOURNAL TO A GENERAL LEDGER page 317 4 2 3 5 1 1.Write the date. 2.Write the general journal page number. 3.Write the amount. 4.Calculate and write the new account balance.

6 CENTURY 21 ACCOUNTING © Thomson/South-Western 6 LESSON 11-3 5.Write the general ledger account number. POSTING A CREDIT ENTRY FROM A GENERAL JOURNAL TO A GENERAL LEDGER page 318 4 2 3 5 1 1.Write the date. 2.Write the general journal page number. 3.Write the amount. 4.Calculate and write the new account balance.

Download ppt "CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 11-3 Posting from Journals to a General Ledger Original created by M.C. McLaughlin, Thomson/South-Western."

Similar presentations

LESSON 11-1 Posting to an Accounts Payable Ledger

LESSON 11-1 Posting to an Accounts Payable Ledger
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-1 Posting to an Accounts Payable Ledger.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-1 Posting to an Accounts Payable Ledger.
CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 11-5 Correcting Errors in Subsidiary Ledger Accounts Original created by M.C. McLaughlin, Thomson/South-Western.

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 11-5 Correcting Errors in Subsidiary Ledger Accounts Original created by M.C. McLaughlin, Thomson/South-Western.
CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 11-4 Posting Special Journal Totals to a General Ledger.

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 11-4 Posting Special Journal Totals to a General Ledger.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-3 Posting from Journals to a General Ledger.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-3 Posting from Journals to a General Ledger.
Journalizing Cash Payments Using a Cash Payments Journal

Journalizing Cash Payments Using a Cash Payments Journal
CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 4-1 Preparing a Chart of Accounts.

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 4-1 Preparing a Chart of Accounts.
CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 10-2 Journalizing Cash Receipts Using a Cash Receipts Journal Original created by M.C. McLaughlin,

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 10-2 Journalizing Cash Receipts Using a Cash Receipts Journal Original created by M.C. McLaughlin,
CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 17-2 Writing Off and Collecting Uncollectible Accounts Receivable Original created by M.C. McLaughlin,

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 17-2 Writing Off and Collecting Uncollectible Accounts Receivable Original created by M.C. McLaughlin,
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-3 & 11-4 Posting from Journals to a General Ledger.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-3 & 11-4 Posting from Journals to a General Ledger.
CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 11-2 Posting to an Accounts Receivable Ledger.

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 11-2 Posting to an Accounts Receivable Ledger.
CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 11-4 Posting Special Journal Totals to a General Ledger Original created by M.C. McLaughlin, Thomson/South-Western.

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 11-4 Posting Special Journal Totals to a General Ledger Original created by M.C. McLaughlin, Thomson/South-Western.
LESSON 5-2 Bank Reconciliation

LESSON 5-2 Bank Reconciliation
CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 4-2 Posting from a General Journal to a General Ledger Original created by M.C. McLaughlin, Thomson/South-Western.

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 4-2 Posting from a General Journal to a General Ledger Original created by M.C. McLaughlin, Thomson/South-Western.
CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 3-1 Journals, Source Documents, and Recording Entries in a Journal Original created by M.C. McLaughlin,

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 3-1 Journals, Source Documents, and Recording Entries in a Journal Original created by M.C. McLaughlin,
CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 12-1 Posting to An Accounts Payable Ledger.

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 12-1 Posting to An Accounts Payable Ledger.
CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 11-1 Posting to an Accounts Payable Ledger.

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 11-1 Posting to an Accounts Payable Ledger.
LESSON 11-1 Posting to an Accounts Payable Ledger.

LESSON 11-1 Posting to an Accounts Payable Ledger.
CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 4-3 Completed General Ledger, Proving Cash, and Making Correcting Entries Original created by M.C.

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 4-3 Completed General Ledger, Proving Cash, and Making Correcting Entries Original created by M.C.
CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 8-2 Recording Closing Entries Original created by M.C. McLaughlin, Thomson/South-Western Modified.

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 8-2 Recording Closing Entries Original created by M.C. McLaughlin, Thomson/South-Western Modified.

Similar presentations

Ads by Google