1. © 2000 South-Western Educational Publishing   ColumnDebit Column TotalsCredit Column Totals General$ 7,960.00$12,840.00 Sales 2,439.00 Cash 12,319.00 5,000.00 1 Totals$20,279.00$20,279.00 2 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.

2. © 2000 South-Western Educational Publishing RULING A JOURNAL PAGE Lesson 4-4, page 83 1. Rule a single line. 5 1 3 2 4 4.Write each column total. 5.Rule double lines. 3.Write Carried Forward. 2.Write the date. Steps to Rule a Journal Page

3. © 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 84 1. Write the page number. 1 2 4 4.Record the column totals brought forward from the previous page. 2.Write the date. 3 Steps to Starting a New Journal Page

4. © 2000 South-Western Educational Publishing   ColumnDebit Column TotalsCredit Column Totals General $ 8,979.00$12,840.00 Sales 4,411.00 Cash14,291.00 6,019.00 1 Totals$23,270.00 $23,270.00 2 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.

5. © 2000 South-Western Educational Publishing RULING A JOURNAL AT THE END OF A MONTH Lesson 4-4, page 84 5 1 3 2 4 1. Rule a single line. 4.Write each column total. 5.Rule double lines. 3.Write Totals. 2.Write the date. (last day of the month

6. © 2000 South-Western Educational Publishing STANDARD ACCOUNTING PRACTICES Lesson 4-4, page 86 5 1 3 4 2 6 8 9 7