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CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 4-3 Posting Column Totals from a Journal to a General Ledger
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CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 2 LESSON 4-3 CHECK MARKS SHOW THAT AMOUNTS ARE NOT POSTED page 100 Check mark indicates that amounts ARE NOT posted individually. Check mark indicates that general amount column totals ARE NOT posted.
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CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 3 LESSON 4-3 POSTING THE TOTAL OF THE SALES CREDIT COLUMN page 101 1 4 1.Write the date.4.Write the new account balance. 2.Write the journal page number. 3.Write the column total. 5.Return to the journal and write the account number. 2 3 5
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CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 4 LESSON 4-3 POSTING THE TOTAL OF THE CASH DEBIT COLUMN page 102 1 4 1.Write the date.4.Write the new account balance. 2.Write the journal page number. 3.Write the column total. 5.Return to the journal and write the account number. 2 5 3
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CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 5 LESSON 4-3 POSTING THE TOTAL OF THE CASH CREDIT COLUMN page 103 1 4 1.Write the date.4.Write the new account balance. 2.Write the journal page number. 3.Write the column total. 5.Return to the journal and write the account number. 2 5 3
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