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CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-3 Posting from Journals to a General Ledger Slides are on class website.

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Presentation on theme: "CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-3 Posting from Journals to a General Ledger Slides are on class website."— Presentation transcript:

1 CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-3 Posting from Journals to a General Ledger Slides are on class website

2 CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 2 LESSON 11-3 POSTING FROM THE GENERAL AMOUNT COLUMNS OF A CASH PAYMENTS JOURNAL OR CASH RECEIPTS 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.

3 CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 3 LESSON 11-3

4 CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-4 Posting Special Journal Totals to a General Ledger

5 CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 5 LESSON 11-4 5.In the sales journal, write the general ledger account number. POSTING TOTALS OF A SALES JOURNAL TO A GENERAL LEDGER page 320 5 5 5 1 1 1 2 2 2 3 3 3 4 4 4 4.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.

6 CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 6 LESSON 11-4 1.Write the date. POSTING THE TOTAL OF A PURCHASES JOURNAL TO A GENERAL LEDGER page 321 4 4 1 1 3 3 5 5 2.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

7 CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 7 LESSON 11-4 POSTING SPECIAL AMOUNT COLUMN TOTALS OF A CASH RECEIPTS JOURNAL TO A GENERAL LEDGER page 322 55555 4 4 4 4 4 1 1 1 1 1 2 2 2 2 2 3 3 3 3 3 1.Date 2.Journal page number 3.Column total 4.Account balance 5.Account number

8 CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 8 LESSON 11-4 POSTING SPECIAL AMOUNT COLUMN TOTALS OF A CASH PAYMENTS JOURNAL TO A GENERAL LEDGER page 324 1.Date 2.Journal page number 3.Column total 4.Account balance 5.Account number 2 2 2 3 3 3 4 4 4 55 5 1 1 1


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