1. 5-2 Posting Separate Amounts from a Journal to a General Ledger
Posting- Transferring information from a journal entry to a ledger.
Why? – Posting sorts journal entries so all debits and credits affecting accounts are brought together.
Two Rules:
Separate amounts in a journal’s general amount columns are posted individually to the account written in the Account Title column.
Separate amounts in a journal’s special amount columns are not posted individually. Instead, the special amount column totals (Sales Cr, Cash Dr, Cash Cr) are posted.
Why do you think we only post the special column totals and not the individual Dr.s and Cr.s?

2. POSTING AN AMOUNT FROM A GENERAL DEBIT COLUMN
Lesson 5-2
POSTING AN AMOUNT FROM A GENERAL DEBIT COLUMN 2 1 3 5 4
1. Write the date.
2. Write the journal page number.
3. Write the debit amount.
4. Write the new account balance.
5. Write the account number in the Post. Ref. column of the journal.
Lesson 5-2, page 103

3. POSTING A SECOND AMOUNT TO AN ACCOUNT2 1 3 5 4
1. Write the date.
2. Write the journal page number.
3. Write the debit amount.
4. Write the new account balance.
5. Write the account number in the Post. Ref. column of the journal.
Lesson 5-2, page 104

4. POSTING AN AMOUNT FROM A GENERAL CREDIT COLUMN2 5 1 3 4
1. Write the date.
2. Write the journal page number.
3. Write the credit amount.
4. Write the new account balance.
5. Write the account number in the Post. Ref. column of the journal.
Lesson 5-2, page 105