1. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning Accounting Bell Ringer Tuesday, April 17 “TAX DAY” BELL RINGER Crossword Puzzle Choose the appropriate term from Chapters 9-11

2. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning Posting to Subsidiary Ledgers Accts Receivable LedgerAccts Payable Ledger 2 LESSON 11-3

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

4. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 4 LESSON 11-3 STARTING A NEW PAGE FOR AN ACCOUNT IN A GENERAL LEDGER 12 3456 page 315 1. Write the account title. 2. Write the account number. 3. Write the date. 4. Write the word Balance in the Item column. 5. Place a check mark in the Post. Ref. column. 6. Write the balance.

5. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 5 LESSON 11-3 POSTING FROM THE GENERAL AMOUNT COLUMNS OF A CASH PAYMENTS 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. 4 2 3 1 5

6. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 6 LESSON 11-3 5.Write the general ledger account number. POSTING A DEBIT ENTRY FROM A GENERAL JOURNAL TO A GENERAL LEDGER page 317 4 2 3 5 1 1.Write the date. 2.Write the general journal page number. 3.Write the amount. 4.Calculate and write the new account balance.

7. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 7 LESSON 11-3 5.Write the general ledger account number. POSTING A CREDIT ENTRY FROM A GENERAL JOURNAL TO A GENERAL LEDGER page 318 4 2 3 5 1 1.Write the date. 2.Write the general journal page number. 3.Write the amount. 4.Calculate and write the new account balance.

8. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 8 LESSON 5-1 ASSIGNMENT Work Together 11-3 practice pg. 319

9. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 9 LESSON 5-1 ASSIGNMENT Own Your Own 11-3 on Aplia practice / completion grade, pg. 319 Application 11-3: Grade It Now, page 332

10. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 10 LESSON 5-1 ASSIGNMENT Application 11-3: Grade It Now, page 332 IMPORTANT HINTS: opening the general ledger page: Assets => normal debit bal. (acct. # begins w/1) Liabilities => normal credit bal. (acct. # begins w/2) Operating Revenue => Sales: normal credit bal. Sales Discount: normal debit bal. Cost of Merchandise => Purchases: normal debit bal. Purchases Disc. normal credit bal. Operating Expense => normal debit bal. (acct # begins w/6) IF BALANCE IS ZERO ENTER ZEROS IN BOTH CREDIT AND DEBIT COLUMNS