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CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 11-4 Posting Special Journal Totals to a General Ledger.

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Presentation on theme: "CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 11-4 Posting Special Journal Totals to a General Ledger."— Presentation transcript:

1 CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 11-4 Posting Special Journal Totals to a General Ledger

2 CENTURY 21 ACCOUNTING © Thomson/South-Western 2 LESSON In the sales journal, write the general ledger account number. POSTING TOTALS OF A SALES JOURNAL TO A GENERAL LEDGER page For each account, calculate and write the new account balance. 1.Write the date. 2.Write the sales journal page number. 3.For each column and account, write the column total.

3 CENTURY 21 ACCOUNTING © Thomson/South-Western 3 LESSON Write the date. POSTING THE TOTAL OF A PURCHASES JOURNAL TO A GENERAL LEDGER page Write the purchases journal page number. 3.For each account, write the purchases journal column total. 4.For each account, calculate and write the new balance. 5.Write the purchases general ledger account number and the accounts payable general ledger account number. 2 2

4 CENTURY 21 ACCOUNTING © Thomson/South-Western 4 LESSON 11-4 POSTING SPECIAL AMOUNT COLUMN TOTALS OF A CASH RECEIPTS JOURNAL TO A GENERAL LEDGER page Date 2.Journal page number 3.Column total 4.Account balance 5.Account number

5 CENTURY 21 ACCOUNTING © Thomson/South-Western 5 LESSON 11-4 POSTING SPECIAL AMOUNT COLUMN TOTALS OF A CASH PAYMENTS JOURNAL TO A GENERAL LEDGER page Date 2.Journal page number 3.Column total 4.Account balance 5.Account number

6 CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 11-5 Correcting Errors in Subsidiary Ledger Accounts

7 CENTURY 21 ACCOUNTING © Thomson/South-Western 7 LESSON 11-5 JOURNALIZING CORRECTING ENTRIES AFFECTING CUSTOMER ACCOUNTS page 327 December 10. Discovered that a sale on account to Cumberland Center on December 3 was incorrectly charged to the account of Country Crafters, $ Memorandum No Write the date. 5.Write the name of incorrectly charged customer. 2.Write the name of correct customer. 3.Write the memorandum number. 4.Write the amount. 6.Write the amount.

8 CENTURY 21 ACCOUNTING © Thomson/South-Western 8 LESSON 11-5 POSTING CORRECTING ENTRIES AFFECTING CUSTOMER ACCOUNTS page Write the amount. 2.Write the general journal page number. 1.Write the date. 5.Write the appropriate vendor number in the Post. Ref. columns. 4.Calculate and write the new account balances.


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