1. LESSON 4-1 Preparing a Chart of Accounts
GREEN
GREEN *

2. RELATIONSHIP OF A T ACCOUNT TO AN ACCOUNT FORM*
RELATIONSHIP OF A T ACCOUNT TO AN ACCOUNT FORM
page 91
Balance columns
LESSON 4-1
LESSON 4-1

3. *
CHART OF ACCOUNTS
page 92
LESSON 4-1
LESSON 4-1

4. *
ACCOUNT NUMBERS
page 92
LESSON 4-1
LESSON 4-1

5. OPENING AN ACCOUNT IN A GENERAL LEDGER
LESSON 4-1
LESSON 4-1 *
OPENING AN ACCOUNT IN A GENERAL LEDGER
page 94 1 2
1. Write the account title after the word Account in the heading.
2. Write the account number after the words Account No. in the heading.
LESSON 4-1
LESSON 4-1
GREEN
GREEN *

6. TERMS REVIEW ledger general ledger account number file maintenance*
TERMS REVIEW
page 95
ledger
general ledger
account number
file maintenance
opening an account
LESSON 4-1
LESSON 4-1

7. LESSON 4-1 Posting from a General Journal to a General Ledger*
LESSON 4-2
Posting from a General Journal to a General Ledger
LESSON 4-1
GREEN
GREEN *

8. POSTING AN AMOUNT FROM THE DEBIT COLUMN OF A GENERAL JOURNAL*
POSTING AN AMOUNT FROM THE DEBIT COLUMN OF A GENERAL JOURNAL
page 96 2 1 3 5 4
4. Write the new account balance.
1. Write the date.
2. Write the journal page number.
5. Return to the journal and write the account number.
3. Write the debit amount.
LESSON 4-2
LESSON 4-2

9. POSTING AN AMOUNT FROM THE CREDIT COLUMN OF A GENERAL JOURNAL
LESSON 4-2
LESSON 4-1 * *
POSTING AN AMOUNT FROM THE CREDIT COLUMN OF A GENERAL JOURNAL
page 97 2 1 5 3 4
1. Write the date.
4. Write the new account balance.
2. Write the journal page number.
5. Return to the journal and write the
account number.
3. Write the credit amount.
LESSON 4-2
LESSON 4-2
GREEN
GREEN *

10. POSTING A DEBIT AMOUNT TO AN ACCOUNT WITH A DEBIT BALANCE*
POSTING A DEBIT AMOUNT TO AN ACCOUNT WITH A DEBIT BALANCE
page 98 2 1 3 5 4
1. Write the date.
4. Write the new account balance.
2. Write the journal page number.
5. Return to the journal and write the account number.
3. Write the debit amount.
LESSON 4-2
LESSON 4-2

11. POSTING A DEBIT AMOUNT TO AN ACCOUNT WITH A CREDIT BALANCE*
POSTING A DEBIT AMOUNT TO AN ACCOUNT WITH A CREDIT BALANCE
page 99 2 1 3 5 4
4. Write the new account balance.
1. Write the date.
2. Write the journal page number.
5. Return to the journal and write the account number.
3. Write the debit amount.
LESSON 4-2
LESSON 4-2

12. JOURNAL PAGE WITH POSTING COMPLETED*
JOURNAL PAGE WITH POSTING COMPLETED
page 100
(continued on next slide)
LESSON 4-2
LESSON 4-2

13. JOURNAL PAGE WITH POSTING COMPLETED
LESSON 4-2
LESSON 4-1 * *
JOURNAL PAGE WITH POSTING COMPLETED
page 100
(continued from previous slide)
LESSON 4-2
LESSON 4-2
GREEN
GREEN *

14. *
TERM REVIEW
page 101
posting
LESSON 4-2
LESSON 4-2

15. Completed General Ledger, Proving Cash, and Making Correcting Entries
LESSON 4-1
LESSON 4-3 *
LESSON 4-3
Completed General Ledger, Proving Cash, and Making Correcting Entries
LESSON 4-1
GREEN
GREEN *

16. GENERAL LEDGER WITH POSTING COMPLETED
LESSON 4-3
LESSON 4-1 * *
GENERAL LEDGER WITH POSTING COMPLETED
page 102
(continued on next slide)
LESSON 4-3
LESSON 4-3
GREEN
GREEN *

17. GENERAL LEDGER WITH POSTING COMPLETED*
GENERAL LEDGER WITH POSTING COMPLETED
page 103
(continued on next slide)
LESSON 4-3
LESSON 4-3

18. GENERAL LEDGER WITH POSTING COMPLETED*
GENERAL LEDGER WITH POSTING COMPLETED
page 103
(continued on next slide)
LESSON 4-3
LESSON 4-3

19. GENERAL LEDGER WITH POSTING COMPLETED*
GENERAL LEDGER WITH POSTING COMPLETED
page 104
(continued on next slide)
LESSON 4-3
LESSON 4-3

20. GENERAL LEDGER WITH POSTING COMPLETED*
GENERAL LEDGER WITH POSTING COMPLETED
page 104
(continued on next slide)
LESSON 4-3
LESSON 4-3

21. GENERAL LEDGER WITH POSTING COMPLETED*
GENERAL LEDGER WITH POSTING COMPLETED
page 105
(continued on next slide)
LESSON 4-3
LESSON 4-3

22. GENERAL LEDGER WITH POSTING COMPLETED*
GENERAL LEDGER WITH POSTING COMPLETED
page 105
(continued from previous slide)
LESSON 4-3
LESSON 4-3

23. *
PROVING CASH
page 106
LESSON 4-3
LESSON 4-3

24. MEMORANDUM FOR A CORRECTING ENTRY*
MEMORANDUM FOR A CORRECTING ENTRY
page 106
LESSON 4-3
LESSON 4-3

25. JOURNAL ENTRY TO RECORD A CORRECTING ENTRY*
JOURNAL ENTRY TO RECORD A CORRECTING ENTRY
page 107
November 13. Discovered that a payment of cash for advertising in October was journalized and posted in error as a debit to Miscellaneous Expense instead of Advertising Expense, $ Memorandum No. 15. 2
Debit 1
Date 4
Source Document 3
Credit
LESSON 4-3
LESSON 4-3

26. TERMS REVIEW proving cash correcting entry LESSON 4-3 * page 108