1. Do Now Grab a poster and markers from the front of the room
Create a story book containing step-by-step procedures for posting from the Sales Journal to the General Ledger and Accounts Receivable Ledger
Be sure to include scary characters!
Do not forget to skip any steps, as you are acting as though you are teaching this to someone who has never taken accounting (like a child!)
Be prepared to share your guidelines

2. Posting from a Sales Journal to an Accounts Receivable Ledger
Lesson 10-2
Posting from a Sales Journal to an Accounts Receivable Ledger
LO3 2
Because accounts receivable and payable ledger forms are similar, process of posting transactions to ledger forms is similar as well 1 5 3 4
1. Write the date in the Date column of the vendor account.
2. Write the sales journal page number in the Post. Ref. column of the account.
3. Write the debit amount in the Debit column of the customer account.
4. Add the amount in the Debit column to the previous balance in the Debit Balance column and write the new account balance in the Debit Balance column.
5. Write the customer number in the Post. Ref. column of the sales journal.

3. Totaling, Proving, and Ruling a Sales Journal
Lesson 10-2
Totaling, Proving, and Ruling a Sales Journal
LO3 1
Single Rule 2
Date 3
“Totals” 4
Column Totals 5
Double Rule

4. Posting Totals of a Sales Journal to a General Ledger
Lesson 10-2
Posting Totals of a Sales Journal to a General Ledger
Journal Number 2
LO3 1
Date 3
Debit or Credit 5
Account Number 4
Account Balance 5 1 2 3 4 5 1 2 3 4

5. Lesson 10-2 Audit Your Understanding
1. What accounts are impacted, and how, by the posting of the special columns of a sales journal?
ANSWER
1. Accounts Receivable is debited.
2. Sales is credited.
3. Sales Tax Payable is credited.

6. Lesson 10-2 Audit Your Understanding
2. List the five steps for posting transactions to accounts receivable ledger forms.
ANSWER
1. Write the date.
2. Write the sales journal page number in the Post. Ref. column of the ledger account.
3. Enter the debit and credit amounts.
4. Calculate and record the new account balance.
5. Write the customer account number in the Post. Ref. column of the sales journal.

7. Numbered Heads Together
Work in teams of five to complete 10-2 Work Together
If everyone receives 100% and your team completes it faster than the other team, your team wins
Not only do you need to receive 100% across the entire team, but you also need to make sure each team member can explain the process of posting from the sales journal to either the General Ledger or Subsidiary Ledger
Once we are finished, we will follow the same procedure for 10-2 OYO