© 2000 South-Western Educational Publishing   ColumnDebit Column TotalsCredit Column Totals General$ 7,960.00$12,840.00 Sales2,439.00 Cash12,319.005,000.00.

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Presentation transcript:

© 2000 South-Western Educational Publishing   ColumnDebit Column TotalsCredit Column Totals General$ 7,960.00$12, Sales2, Cash12, , Totals$20,279.00$20, PROVING A JOURNAL PAGE Lesson 4-4, page 82 1.Add each amount column. 3 2.Add debit column totals, and then add the credit column totals. 3.Verify that the total debits and total credits are equal.

© 2000 South-Western Educational Publishing RULING A JOURNAL PAGE Lesson 4-4, page Rule a single line Write each column total. 5.Rule double lines. 3.Write Carried Forward. 2.Write the date.

© 2000 South-Western Educational Publishing 3.Write Brought Forward and place a check mark in the Post. Ref. column. STARTING A NEW JOURNAL PAGE Lesson 4-4, page Write the page number Record the column totals brought forward from the previous page. 2.Write the date. 3

© 2000 South-Western Educational Publishing   ColumnDebit Column TotalsCredit Column Totals General$ 8,979.00$12, Sales4, Cash14, , Totals$23, $23, PROVING A JOURNAL AT THE END OF A MONTH Lesson 4-4, page 84 1.Add each amount column. 3 2.Add debit column totals, and then add the credit column totals. 3.Verify that the total debits and total credits are equal.

© 2000 South-Western Educational Publishing RULING A JOURNAL AT THE END OF A MONTH Lesson 4-4, page Rule a single line. 4.Write each column total. 5.Rule double lines. 3.Write Totals. 2.Write the date.

© 2000 South-Western Educational Publishing STANDARD ACCOUNTING PRACTICES Lesson 4-4, page

© 2000 South-Western Educational Publishing T ERMS REVIEW proving cash Lesson 4-4, page 87